2012 (6) TMI 271

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r Superintendent of Post Office, Surat has filed this petition challenging the order dated 30-8-2010 passed by respondent No. 3 herein, who happens to be Commissioner (Appeals), Central Excise and Customs, Surat. By the impugned order, appeal of the petitioner against the orders dated 31-3-2009 passed by the Assistant Commissioner Service Tax (hereinafter referred to as "the adjudicating authoriti....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....as dismissed only on the ground that the same was filed after 1 year and that the appellate authority had power to condone delay only upto a maximum period of 3 months. 3. To the statutory provisions contained in the Finance Act, 1994 with respect to filing of appeal and limitation etc., there is no dispute. It is thus not in dispute that the power of Commissioner (Appeals) to condone the delay....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sons, to obviate extreme hardship or injustice, entertain a challenge even beyond the period of limitation prescribed. In the present case, however, we are not inclined to adopt such a course for the simple reason that the amount of service tax and penalty demanded is not very large. Further, in any case it is a question of payment of tax from one Central Government Department to another Central G....