2013 (3) TMI 295

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.... sq.ft each and two separate quarters of 950 sq.ft. each for the fourth respondent. On the basis that the said work attracted the levy of service tax. After issuing notice,Ext.P5 order was passed by the second respondent. By this order, service tax, interest and penalty were levied on the petitioner. 2. Subsequently, he was issued Ext.P6 communication dated 11.01.2013, whereby the third respond....

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....ade by the counsel for the petitioner, the case was adjourned with a direction to the learned standing counsel for the respondents to obtain instructions in the matter. Accordingly, instructions have been obtained. The counsel has produced before me the Finance Act as amended by Finance Act, 2012. It is seen from Section 85, which provides for an appellate remedy before the first respondent that a....

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....ing to service tax, interest or penalty under this Chapter:- Provided that the Commissioner of Central Excise(Appeals) may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of two months, allow it to be presented within a further period of one month." 6. Reading of the above provision shows that as against the earl....

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....specified in Section 85 (3A) and if that be so, I cannot find fault with the first respondent in not having accepted the appeal filed beyond the periods specified in the Act. From this, therefore, it is obvious that the petitioner having lost to the appellate remedy on account of his own latches cannot seek to challenge Ext.P5 in a proceedings under Article 226 of the Constitution of India. This v....