2018 (6) TMI 854

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.... Appeal No.ST/50461 to 50464/2018 [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 Th....

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.... respective numbers. 4. At this stage, it 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/ 1....

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....al to Commissioner can be filed within 60 days 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 provis....