2016 (1) TMI 619

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....r The Respondent : S.S.C.,Amit Mahajan Against the dismissal of the appeal before the tribunal, the present appeal has been filed. It transpires that certain service tax demand was imposed against which a belated appeal by 352 days, was filed before the first appellate authority. This appeal was dismissed by the Commissioner (Appeals) vide its order dated 22nd of January, 2014 on the ground ....

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....tead of filing an appeal immediately thereafter, the appellant sat over the matter and filed a belated appeal before the tribunal on 20th of February, 2015, which was beyond time of more than 389 days. The tribunal after considering the matter, dismissed the appeal on the ground that no reasons have been pleaded for condoning the delay. Before the tribunal, the appellant pleaded that the active....

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....iabad in the second week of January and asked about the case of Central Excise, then they did not properly replied and then he met his legal counsel Sri R.C. Verma and asked about the Central excise case then he contacted from his counsel at Allahabad, and his counsel of Allahabad had informed that the order has already been sent, then he again made an enquiry from old lady partner Smt. Rama Gupta....