2014 (1) TMI 315

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....SER) JUDGEMENT Per Dr. D.M. Misra; This Miscellaneous Application is filed seeking condonation of delay of 905 days in filing the present Appeal before this Tribunal. 2. Ld. Advocate for the Applicant submits that the Applicant is a public sector undertaking and is engaged in providing business auxiliary services to its client, M/s. Nilachal Ispat Nigam Ltd.,Orissa. Vide impugned Order....

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....inted by them, who after scrutinizing, advised them to file an appeal against the imposition of penalty. In the process, there has been a delay in filing the present Appeal of about 905 days, which they prayed, may be condoned in the interest of justice. He submits that there was no fault on the part of the Applicant in not filing the Appeal before this Tribunal. 3. Per contra, ld. AR for the R....

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....n 19.04.2011. Hence, the plea now taken by the Applicant that because of improper advice of their earlier counsel, they could not file the Appeal in time, cannot be acceptable, as the Order of the Commissioner is crystal clear on the penalty. The ld. AR has referred to the judgment of the Hon'ble Supreme Court in the case of Office of the Chief Post Master General vs. Living Media India Ltd., 2012....

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....not to file any appeal against the imposition of the penalty. Later, they had changed their opinion and sought to file the present Appeal against the imposition of penalty. It is stated by the Applicant that since the service tax with interest had been discharged, they were under the impression that no penalty was imposable/payable by them. We are not impressed with the said argument on the simple....