2017 (7) TMI 565

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....as ORDER ( Judgment of the Court was delivered by Rajiv Shakdher, J. ) 1. Issue notice. Mr.A.P.Srinivas, accepts notice on behalf of the Respondent/Revenue. 1.1. With the consent of the counsels for parties, the captioned appeal is taken up for final hearing and disposal. 2. The captioned appeal has been filed by the Assessee and is directed against the order dated 07.11.2016, passed by the C....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... in a correspondence file. 5.1. It is stated that the order dated 22.04.2015, passed by the Commissioner (Appeals) was received by the Assessee only on 14.05.2015. Since, the discovery of the said order was made in August, 2016, the appeal could be filed only thereafter. 5.2. Besides the aforesaid, the Assessee also makes a reference to the fact that it is in financial difficulty and has not bee....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....000/-. 7.1. Besides the above, the Assessee has also been called upon to pay interest and penalty. 8. Pertinently, the SCN records the fact that, once, it was pointed out to the Assessee that it had not paid service tax, it had deposited a sum of Rs. 4,11,158/- towards service tax along with interest, in the sum of Rs. 98,161/-. 9. Having perused the record as also the reasoning given by the Tr....