Condonation of Delay in filing of Appeal

[LALIT MUNOYAT]

The AO had passed the adjudication order determining a sum of Rs. 5 lakhs as service tax payable in the year 2012. The assessee being a small businessman closed his business and everything was forgotten thereafter. Now the assessee received a notice for payment of the service tax as determined. He now wishes to file an appeal with an application of condonation of delay. Since the Commissioner Appeal has time limitation, he can't admit the appeal.

In such a case can the assessee file the appeal directly before the CESTAT with an application for condonation of delay, by passing the first Appellate Authority?

Thanks in Advance

AI Summary

Condonation of delay: seek certified proof of non receipt, file appeal with condonation, or seek tribunal relief.
Verify whether the Order in Original was actually received; request documentary proof of delivery and, if unavailable, obtain a certified copy and treat its receipt date as the operative date. File an appeal to the Commissioner (Appeals) with an application for condonation of delay attaching correspondence evidencing non receipt. If the first appellate authority refuses, pursue the tribunal which can condone delay or, alternatively, seek writ relief; preserve evidence that the order was not delivered to the addressee.