2018 (6) TMI 854

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.... [DB] & ST/50466-50467/2018[DB] - ST/A/51927-51932/2018-CU[DB]<br>Service Tax<br>MR. BIJAY KUMAR, MEMBER (TECHNICAL) And MRS. RACHNA GUPTA, MEMBER (JUDICIAL) Present for the Appellant: Mr.Himanshi Bansal, Advocate, Ms. Rinki Arora, Advocate Present for the Respondent: Mr.R.K. Singh, D.R, Mr. G.R. Singh, D.R. & Mr. Sanjay Jain, D.R. PER: RACHNA GUPTA The Miscellaneous Applications have been ....

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....is pointed out by the ld. DR that the orders under challenge is the one, which is not announced on merits but the Commissioner (Appeals) has dismissed the appeal of the present appellants against the original order dated 28th December, 2015 due to have been filed beyond the maximum period of limitation. Copy of order of this Tribunal dated 06.04.2018/ 17.04.2018 in appeal No.ST/50465/2018 in the c....

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....from the date of communication to him of such decision or order. It is provided that the Commissioner (Appeals) may, if he satisfy that the appellant was prevented by sufficient cause from presenting appeal within the aforesaid period of 60 days, he may allow him to be presented within a further period of 30 days. The above language used in the provision makes the position clear that the legislatu....