TaxTMI 
TaxTMI 
2017 (11) TMI 836
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....ition is filed by the Central Industrial Security Force ('CISF' for short) challenging an OrderinOriginal dated 08.03.2016 passed by the Additional Commissioner of Service Tax, Ahmedabad. By the said order, the authority was pleased to confirm a demand of Rs. 2.52 crores (rounded off) by way of service tax with interest and penalty. Section 85 of the Finance Act, 1994, pertains to appeals ....
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....ner would have no power to condone the delay. 2. The order being challenged in the present petition is thus appealable and the statute has provided a forum of appeal. Such appeal can be presented within the time prescribed which can be extended on sufficient cause being shown by the appellate authority upto one month and no more. It is well settled by series of decisions of Supreme Court as well ....
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....by the statute has expired. While doing so, the Court has always been careful of not exercising such powers in a routine manner, virtually providing for an alternative parallel forum and thereby diluting the legislative intent of not allowing appeals to be presented after indefinite period of time. Some of the self imposed restrictions recognized are that the delay should otherwise be satisfactori....
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....purpose of condonation of delay in filing the appeal. 3. On the third question, the answer is in affirmative, but with the clarification that- A. The petition under Article 226 of the Constitution can be preferred for challenging the order passed by the original adjudicating authority in following circumstances that - A. 1) The authority has passed the order without jurisdiction and by as....