2015 (10) TMI 1930

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....a for the appellant. JUDGMENT This appeal has been filed by the assessee under Section 35G of the Central Excise Act, 1994 (in short "the Act") read with Section 83 of the Finance Act, 1994, against the order dated 1.4.2014 (Annexure A-4) passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (for brevity, "the Tribunal"), claiming the following substantial questions of ....

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....ant during the period June 2007 to March 2009 provided their buses to Pepsu Road Transport Corporation, Patiala (PRTC) on hire basis under kilometer (KM) Scheme. The driver was the employee of the appellant and the insurance, repair and maintenance of vehicles were also undertaken by the appellant. The said buses were used by PRTC for transporting public at specific route and transporting of passe....

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....appeal on 18.7.2012 before the Commissioner (Appeals). As the appeal was barred by limitation, an application under Section 5 of the Limitation Act, 1963 was also filed for condonation of 8 months and 13 days' delay. The Commissioner (Appeals) vide order dated 11.10.2012 (Annexure A-3) dismissed the appeal being time barred. Still dissatisfied with the order dated 11.10.2012 (Annexure A-3), th....

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....he said order in appeal and the Tribunal vide order dated 1.4.2014 (Annexure A-4) directed the appellant to deposit the demand of duty. Since, the appellant failed to deposit the demand of duty, the Tribunal vide order dated 10.6.2014 dismissed the appeal. 5. Learned counsel for the appellant failed to show any reason for non-compliance of order dated 1.4.2014 (Annexure A-4) passed by the Tribu....