2013 (6) TMI 609

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....e appellant has filed this appeal. 4. Briefly stated the facts are: The appellant is a partner in M/s.Sangameshwar Trading Company. His son Mr.Murugesh S.Yelamali, was the Managing Partner. Show cause notice dated 02.01.2008 demanding service tax was issued calling upon the firm to pay service tax of Rs.2,03,854/- for the period from 1.1.2007 to 30.09.2007. Mr.Murugesh S.Yelamani, the son of the appellant who was the Managing Partner replied the show cause notice through his counsel. Thereafter, the order dated 27.01.2009 came to be passed by the Joint Commissioner, Central Excise, Belgaum, confirming the demand proposed in the show cause notice. Interest and penalties were also imposed. Aggrieved by that, the appellant preferred an a....

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....re was no delay as the appeal was preferred in time from the date of knowledge. Further he submitted that the Appellate Tribunal has erred in confirming the order passed by the Commissioner of Central Excise (Appeals). He therefore submitted that the impugned order cannot be sustained in law. He also invited our attention to Section 85 of the Finance Act and submitted that any person aggrieved can prefer an appeal within three months from the date of knowledge. The appellant came to know about the order only on 22.09.2009 and therefore the appeal was in time. He therefore submitted that the Tribunal as well as the Commissioner of Central Excise (Appeals) were not justified in dismissing the appeal and therefore, the impugned order cannot be....

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....decision or order of [such adjudicating authority], relating 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 three months, allow it to be presented within a further period of three months." 11. It is clear, Section 85 provides that any person aggrieved by any decision or order passed by an adjudicating authority can prefer an appeal within three months. Thereafter, if the Commissioner is satisfied that the appellant was prevented by sufficient cause from preferring the appeal, the Commissioner can allow the appeal to be p....