2016 (11) TMI 111

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.... Appeal No.ST 71437/2013 whereby it has affirmed order dated 08.10.2013 passed by the Commissioner (Appeals). 2. Appellant Bharat Sanchar Nigam Limited is a Public Sector Enterprise. It received show-cause notice dated 20.03.2009 from the office of Commissioner, Central Excise & Service Tax, alleging violation of Section 68 of the Finance Act, 1994 (in short "the Act"). The appellant sent its reply dated 19.09.2009 and gave explanation, but the same was not believed by the adjudicating authority. In the result, the adjudicating authority vide order dated 25.08.2010, affirmed the demand of service tax, education cess and secondary and higher education cess totaling to Rs. 28,93,0934/- and imposed a penalty of the same amount. The adjudica....

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....ppeal shall be presented within three months from the date of receipt of the decision or order of [such adjudicating authority], relating to service tax, interest or penalty under this Chapter [made before the date on which the Finance Bill, 2012 receives the assent of the President]: Provided that the Commissioner of Central Excise (Appeals) may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of three months, allow it to be presented within a further period of three months." 5. From the bare reading of above quoted provision, it is clear that appeal to the Commissioner must be presented within three months from the date of receipt of the decision or....