2012 (9) TMI 308

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....ran   O R D E R   Heard the learned counsel for the petitioner, as well as the learned counsel appearing on behalf of the respondents.   2. It has been stated that the petitioner firm was involved in the business of construction of civil foundations, for the erection of communication towers, by M/s.Bharat Sanchar Nigam, Limited during the assessment years 2005-2006 and 2006-2007.....

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....st and also proposing to levy penalty. In the said notice it was also stated that the service tax and interest, already paid by the petitioner, may be appropriated.   3. It has been further stated that the petitioner had given a written explanation for the said show cause notice. The first respondent had proceeded to pass an Order-in-Original, dated 31.10.2008, without accepting the explanat....

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....d the order, dated 27.1.2011, rejecting the appeal filed by the petitioner, as time barred.   4. It has been further stated that the petitioner had preferred an appeal before the third respondent challenging the order of the second respondent, dated 27.1.2011. The third respondent had passed a cryptic order, dated 21.10.2011, dismissing the appeal, by stating that the delay cannot be condone....