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of <h1>Dismissal of Appeals for Service Tax Demand Upheld Due to Delay in Filing</h1> <h3>RD. Agencies Versus Commissioner of Central Excise, Salem-I</h3> The appeals challenging the demand of service tax, interest, and penalty were dismissed by the Tribunal due to a delay in filing. The appellants failed to ... Condonation of delay in Filing of an appeal before Commissioner (Appeals) – Commissioner (Appeals) were dismissed the appeals against the order in original, although the delay was within the period which the Commissioner (Appeals) was empowered to condone, the delay was not satisfactorily explained – Tribunal has gone through the memorandum of appeal filed before the Commissioner (Appeals) and found that appellant could not satisfy the reasons for delayed filing of appeal – accordingly tribunal upheld the order and rejected the appeal of assessee. Issues: Delay in filing appeals before the Commissioner (Appeals) and satisfactory explanation for the delay.In this case, the appellants filed appeals before the Commissioner (Appeals) challenging the demand of service tax, interest, and penalty imposed on them. The appeals were dismissed due to a delay in filing, which the appellants sought to condone citing illness of a partner of the assessee company. The partner was prescribed bed rest for two months due to Hepatitis/jaundice, and a medical certificate was produced to support the application for condonation of delay. However, the appeals were not filed even after the bed rest period was over. The partner claimed that the bed rest was further extended by two months, but a second medical certificate was not produced before the authorities. The appellants failed to explain why the appeals were not filed during the extended period of bed rest. The Tribunal found the delay was not satisfactorily explained, leading to the dismissal of the appeals. The impugned orders confirming the demand of service tax, interest, and penalty were upheld by the Tribunal, and the appeals were dismissed accordingly.
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