TaxTMI 
TaxTMI 
TaxTMI 
2011 (9) TMI 700
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....r the category of "Technical Inspection and Certificate Services" as defined under Section 65 (108) of the Finance Act, 1994 (for short hereinafter referred to as the Act). The assessee received an amount of Rs. 49,45,369/-towards fees, for "Technical Inspection and Certificate Services" for the period from July 2003 to March 2006. The assessee failed to pay/remit the service tax along with the education cess leviable thereon amounting to Rs. 4,51,901/- to the Government Treasury. A show cause notice was issued to the assessee calling upon them to show cause why service tax and education cess amounting to Rs. 4,51,901/- should not be levied on them and also why penalty should not be imposed on them under Section 76, 77 and 78 of the Act. In....
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....missed the appeal. The Tribunal has not properly appreciated the relevant provision and committed a serious error in upholding the order of the Appellate Authority, Hence, interference is called for. In support of his contention he relies on the judgment of this Court in the case of Praxair India (P.) Ltd. v. CCE&ST [CEA No. 115 of 2010, dated 5-1-2011] where delay of 229 days in preferring the first appeal was condoned. There was a delay of 229 days in: preferring the original appeal before the CESTAT and contends that the delay ought to be condoned. He also relies on the judgment of the Apex Court in the case of State of Haryana v. Chandra Mani AIR 1996 SC 1623. 4. In the light of the aforesaid facts and the rival contentions, the point ....
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....y has been given a reasonable opportunity of showing cause against such enhancement. (5) Subject to the provisions of this Chapter, in hearing the appeals and making orders under, this section, the Commissioner of, Central Excise (Appeals) shall exercise the same powers and follow the same procedure as he exercises and follows in hearing the appeals and making orders under the Central Excise Act, 1944." 6. A perusal of the aforesaid provision makes it clear that a right of appeal is created in favour of an assessee to challenge an order passed by the Adjudicating Authority subordinate to the Commissioner of Central Excise. The appeal lies to the Commissioner of Central Excise (Appeals). The appeal shall be preferred in the prescribe....
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....ttracted. Therefore, Under the scheme of the Act when specific period of limitation is provided under the Act and also for condoning the delay, the discretion, which is vested in the Appellate Commissioner, has to be exercised within the four corners of the law. In other words, if there is a delay in preferring the first appeal under Section 85 and if the delay is upto the extent of three months, then the Appellate Commissioner is vested with the power to condone the delay if the cause shown is sufficient cause. In other words, even if the cause shown constitutes sufficient cause and if the delay is more than three months he has no jurisdiction to condone the delay. Therefore both the judgments relied on by the learned Counsel for the asses....