TaxTMI 
TaxTMI 
2014 (12) TMI 732
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....HE RESPONDENT ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. Petitioner has challenged an order dated 23.04.2014 passed by the Customs Excise and Service Tax Appellate Tribunal ('the Tribunal' for short) dismissing the petitioner's appeal on the ground of inordinate unexplained delay. We are prima facie of the opinion that against such order of Tribunal, a tax appeal wo....
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....riginal dated 07.12.2011 confirming the servicetax demand with interest and penalties. As the order was appeable before the Tribunal, the appeal had to be filed within 90 days. The same was, however, filed on 17.10.2013 and as per the admitted calculation it was delayed by 580 days beyond the period of limitation prescribed. In order to explain such delay, the petitioner had also filed application....
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....h, the petitioner filed an affidavit dated 7th March 2014 before the Tribunal. In such affidavit the petitioner relied on 3 emails sent to Shri Velani dated 27th March 2012, 17th April 2012 and 25th May 2012. Case of the petitioner is that along with these emails the petitioner had annexed copies of the recovery notices issued by the department. According to the petitioner, thus, this would demons....
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.... he had already instructed his advocate to prefer the appeal; the advocate had assured that such an appeal would be filed; however, it was later on learnt that no appeal was presented before the Tribunal. 6. Such explanation was not accepted by the Tribunal and in our opinion rightly so. Even if the petitioner was not fully aware about the period of limitation prescribed under the law of limitati....