TaxTMI 
TaxTMI 
2017 (5) TMI 1201
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....eous application have been filed by the Revenue against order of the Commissioner (Appeals). The Commissioner (Appeals) after condoning in filing of appeal had confirmed the demand of duty against respondent. However, penalty under Section 78 was dropped by the Commissioner (Appeals). Aggrieved by the said order, Revenue had filed miscellaneous application as well as appeal. It has been argued tha....
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....e 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....
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..../2012. The Commissioner at the material time had power to condone the delay of upto to three months. In view of the above, it is seen that the Commissioner (Appeals) has not exceeded his power and therefore, the miscellaneous application is dismissed. 2. The appeal has been filed by Revenue against non-imposition of penalty and dropping of penalty under Section 78. It has been argued by the Reven....