2019 (9) TMI 124

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..... 30.01.2017 and the Order dated 17.11.2017 passed by the Additional Commissioner, Customs & Central Excise Service Tax, Jabalpur and the Commissioner (Appeals) GST, Customs and Central Excise, Bhopal respectively. Relevant facts in brief gathered from the material placed on record are as under. Petitioner, having a Service Tax Registration, is engaged in providing taxable service in tangible goods .....

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..... early beyond the expiry of limitation. Appellate authority summarily dismissed the appeal on two counts, firstly, on the point of delay and secondly, on the point of non-deposit of necessary pre-requisite amount as is required under the Act of 1994. Both defaults went to the root of the matter. Consequently, the respondents were fully justified in dismissing the appeal on both counts. We see no .....

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