TMI Blog2019 (7) TMI 501X X X X Extracts X X X X X X X X Extracts X X X X ..... al Excise Act, 1944 which provides period of 60 days to the appellant for an Appeal to be filed against the decision or Order passed by the original Adjudicating Authority however, the Section provides discretion to the Commissioner to allow the Appeal to be presented within a further period of 30 days if he is satisfied that the appellant was prevented by sufficient cause from presenting the Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vable property service, however, no service tax registration has been obtained nor any liability in view thereof has been discharged. Resultantly, a show cause notice No. 8500 dated 13.07.2016 was served upon the appellants proposing the recovery of the amount of service tax of ₹ 37,25,997/- for the period from 01.04.2014 to March 2015 alongwith the interest at the appropriate rate and the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2018 but it was communicated to appellant only on 09.10.2018. The impugned Appeal is impressed to be filed within two months of said receipt. Though the Department has denied the same with the mention that Order was dispatched immediately after announcement thereof but I observe that there is nothing cogent to show that the Order was received by appellant prior 09.10.2018. Hence, I hold that Appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er under challenge. 5. After hearing the parties and perusing the records of the Appeal as well as the Order under challenge it is the apparent admission of the appellant that the original Order of 23.03.2017 was received by them on 06.12.2017, i.e. the 91st day of receiving the Order-in-Original. This admission itself is sufficient to hold that the Appeal has not been filed in complianc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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