TMI Blog2021 (7) TMI 982X X X X Extracts X X X X X X X X Extracts X X X X ..... peal was filed on 13.05.2010. We are satisfied from the averments made in the delay condonation application that the appellant was prevented by sufficient cause from filing the appeal before the Commissioner (Appeals) within a period of three months from the date of receipt of the order. The delay, is, accordingly condoned and the appeal shall be treated to have been filed within time before the Commissioner (Appeals). The matter is remitted to the Commissioner (Appeals) to decide the appeal on merits as expeditiously as is possible since the Adjudicating Authority had passed the order in 2009 - Appeal allowed - decided in favor of appellant. - SERVICE TAX APPEAL NO. 51611 OF 2017 - FINAL ORDER No. 51676/2021 - Dated:- 20-7-2021 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... present case, the appellant stated before the Commissioner (Appeals) that the order dated 26.10.2009 passed by the Adjudicating Authority was received on 14.11.2009 and the appeal was actually filed on 13.05.2010 with a delay of about 88 days. It was further stated in the application filed for condoning the delay in filing the appeal that the delay of 88 days may be condoned. The relevant portion of the delay condonation application is reproduced below:- The appellant received the Adjudication Order on 14.11.2009. Thereafter they sent the file for appeal to Consultant at Delhi for opinion. Thereafter our Consultant from Delhi informed us that we are not covered under Service Tax Law and accordingly advised us to represent to Chief Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... days . On perusal of appeal papers filed by the appellant. I find that the impugned order has been passed on 26.10.2009 against which this appeal has been filed on 13.05.2010 and there is apparent delay of more three months in filing of this appeal for which application for condonation has been filed before me. 11. The matter was also got enquired from the jurisdictional Assistant Commissioner who vide his letter C. No. V (STD) 18/3/Ref.RCC/09/1717 dated 24.03.2011 has informed that Orderin-Original No. 31/ST/Ref/2009 dated 26.10.2009 was dispatched to the appellant through registered post on 26.10.2009 which has not received back undelivered. In this case a registered letter has been served in Jaipur itself and the same has been recei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e extended period of three months after the expiry of the normal period of three months, the Commissioner (Appeals) was obliged in law to examine whether the appellant was prevented by sufficient cause from presenting the appeal within the extended period of three months and if that was examined, there would be no doubts that the appellant had sufficiently explained why the appellant could not file the appeal within the stipulated period of three months. 6.1 Shri Arun Kumar Thapliyal, learned Authorized Representative for the Department has, however, supported the impugned order and has stated that it was for the appellant to substantiate by evidence as to when the order was actually received. This having not been done, no fault can be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rged that instead of remitting the matter to the Commissioner (Appeals) for deciding whether sufficient cause for condoning the delay existed, the Bench may decide this matter as the dispute is of the year 2009. 11. In the facts of the case, we consider it appropriate to examine the delay condonation application filed by the appellant before the Commissioner (Appeals) with the appeal. 12. The averments made in the said application have been reproduced in the third paragraph of this order. It has been stated that initially the appellant was advised to file a representation before the Chief Commissioner against the order dated 26.10.2009, but subsequently, the counsel who was contacted, after the Range Officer informed the appellant tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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