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2019 (12) TMI 119

..... ing the taxable service the appellant is not registered with the department nor is paying the service tax - period from May 2011 to September, 2015 - HELD THAT:- As mentioned under Section 85(3A) of Finance Act, 1994, Commissioner (Appeals) has clearly recorded that he had the power to condone delay only coupled to the extent of 30 days beyond 60 days from the date of the order to be challenged and since the impugned appeal was much beyond 30 days/one month, it being filed after a delay of one year, the Commissioner (Appeals) had dismissed the appeal being barred by the period of limitation. The statute itself provide a specific period during for which the Commissioner (Appeals) can exercise the discretion to condone the delay that to on be .....

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..... Ms. Tamana Alam, DR - for the respondent ORDER Rachna Gupta : None is present for the appellant. Perusal of file show that appellant has appeared not even once since the impugned appeal has been filed, except that there has been written requests seeking adjournments. The appeal is pending adjudication since 21 August, 2018. At this stage, it is brought to my notice by learned Authorised Representative that the order under challenge that is the order in appeal has dismissed the first appeal of the appellant only on the ground of limitation as the appeal was filed after a delay of one year from the date of order in original 2. Keeping in view the above noticed conduct of the appellant, I have no hesitation to hold that the appellant is not i .....

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..... bearing No. 31/2014/705 dated 27.2.2018 has held that since the order in original is shown to have been served upon the appellant through registered post on 14.2.2017 itself (the very next day of the Order-in-Original) and that the same was not received undelivered, the appeal was held to be beyond the prescribed period of limitation. 4. Accordingly, I hold as follows: As mentioned under Section 85(3A) of Finance Act, 1994. Commissioner (Appeals) has clearly recorded that he had the power to condone delay only coupled to the extent of 30 days beyond 60 days from the date of the order to be challenged and since the impugned appeal was much beyond 30 days/one month, it being filed after a delay of one year, the Commissioner (Appeals) had dis .....

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..... ellant was heard and the order is not ex-party. Accordingly, there is no reason apparent as to why the appellant took one year time to seek the copy of the order. The application is also silent about the source of appellant s knowledge about the order in original dated 13.2.2017 to have been passed. It is also observed from the said application itself that the appellant has mentioned for his business to have been closed since May, 2015. Nothing is apparent on record about any information ever been given by the appellant to the Department in the said respect rather his address is same since the issuance of the Show Cause Notice till the impugned order under challenge. Accordingly, none of these reasons are opined sufficient to explain the de .....

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..... ion, this Court can direct condonation. That would render a specific provision providing for limitation rather otiose. In any event, the causes shown for condonation have no acceptable value. In that view of the matter, the appeal deserves to be dismissed which we direct. There will be no order as to costs. 8. Keeping in view the same, I am of the opinion that there is no infirmity in the order under challenge. Commissioner (Appeals), rather in the given circumstances had no option to dismiss the appeal on the ground of limitation. As a result, the present appeal stands dismissed not only for want of the prosecution on part of the appellant but also for the reason that the appeal has no merits to sustain. Appeal stands dismissed. (Dictated .....

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