2015 (9) TMI 366

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.... 2. We do not consider it necessary to refer to or consider any questions of law raised in the present appeal as the appeal itself can be disposed of considering the facts of the case. 3. Brief facts of the case are that the appellant is engaged in providing logistic services. By Order-in-Original dated, 30.09.2011, the appellant was assessed to tax for the services rendered in the Renting of immovable property for the period April 2010 to September 2010, and the amount demanded was Rs. 4,97,490/-. Against the said order, the appellant filed an appeal before the Commissioner of Customs, Central Excise and Service Tax (Appeals). As a pre-condition for entertaining the appeal, the Commissioner (Appeals), by order dated 17.02.2012, direct....

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....f fact, served at any point of time on the appellant. On the contrary, the material submitted by the appellant purports that the order was served on the employee of one of the sister companies of the appellant and, in the process, the order never came to the notice of the appellant and that this aspect of the matter has not been countered by the respondent. 5. On the other hand, Mr. Jalakam Satyaram , learned Standing Counsel for the Department, contends that the appellant, at every stage, is playing only delay tactics and the appellant was never diligent in prosecuting the appeal which is evident from the conduct of the appellant wherein the appellant did not choose to comply with the condition of pre-deposit and that too when the pre-d....