2010 (12) TMI 1039

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...., Counsel, for the Appellant. [Order]. - This appeal has been preferred under Section 35G of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994 as against the order dated 16-7-2009 [2010 (17) S.T.R. 383 (Tri. - Del.)] passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi affirming the order dated 17-2-2009 passed by the Commissioner, Central Exci....

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....the Assessing officer in the year 2006, thus, appeal could not be preferred in time. Knowledge was gathered on 28-8-2008 and thereafter, appeal was preferred before the Commissioner, Central Excise (Appeals) and the same has been illegally dismissed as barred by limitation. Further appeal has also been arbitrarily dismissed by the Tribunal. Delay in the circumstances ought to have been condoned. ....

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....but penalty was not to exceed the Service tax, Appeal was referred and the same has been dismissed by the Commissioner, Central Excise (Appeals) on the ground that appeal was not preferred within time from the date of communication of the order. The limitation was of 60 days and further period of 30 days could have been condoned. The order in-original was communicated much earlier. In light of the....

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....tice was issued before assessment, but no reply was submitted by the appellant and thereafter, opportunities for personal hearing were also given to the appellant, but it did not avail the same and after assessment order was passed, it was served upon Shri Jaipal Singh, who is said to be an employee of the society. Thus, we are of the opinion that appeal preferred was hopelessly barred by limitati....