TMI Blog2023 (3) TMI 1174X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the decision or order of the Central Excise Officer provided if the concerned Officer is satisfied that sufficient cause prevented the appeal from being filed within the statutory period of three months, the same may be extended by a further period of six months. It is also noticed that under Section 84, there is a provision for revision of the orders by the Collector of Central Excise. Section 84(2) prescribes that no order which is prejudicial to the assessee shall be passed under this section unless the assessee has been given an opportunity of being heard - Sections 84 and 85 of the Finance Act, 1994 provides for statutory remedy against orders passed against the assessee. Time Limitation - HELD THAT:- The benefit of extens ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t was also imposed as penalty as well as Rs. 5,000/- (Rupees Five Thousand) as penalty under Section 77 of the Finance Act, 1994. Being aggrieved, the petitioner approached this Court. 3. The petitioner claims to have executed works-contract in various Government Departments of the State. It is the claim of the petitioner that for the works executed, VAT as applicable was already deducted by the authorities from the payments received. The petitioner claims that he is not liable to pay Service Tax. Pursuant to the Show Cause Notice dated 19.07.2019 whereby the petitioner was asked to show cause as to why service tax should not be imposed and recovered, the petitioner responded by filing a reply. It is the submission of the petitioner that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed counsels for the parties have been heard. Pleadings on record as well as the provisions of the Finance Act, 1994 are carefully perused. 9. Section 85 of the Finance Act prescribes provision for appeal against any order passed under Sections 71, 72 and 73. Under Section 85(3) an appeal shall be presented within three months from the date of receipt of the decision or order of the Central Excise Officer provided if the concerned Officer is satisfied that sufficient cause prevented the appeal from being filed within the statutory period of three months, the same may be extended by a further period of six months. It is also noticed that under Section 84, there is a provision for revision of the orders by the Collector of Central Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X
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