2018 (1) TMI 1345

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....arjuna Reddy And Sri T. Amarnath Goud JJ. For the Appellant : Mrs.T.Vidya Rani For the Respondents : None JUDGMENT (Per the Hon'ble Sri Justice C.V.Nagarjuna Reddy) This appeal by the assessee raises the following substantial questions of law. "1. Whether the order of the CESTAT is correct in law, facts and circumstances of the case. 2. Whether the CESTAT violated ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Indian Evidence Act is applicable for presumption of proof." 2. The appellant is the assessee registered for payment of service tax. In connection with availment of input credit, a demand of Rs. 16,89,164/- was raised by the Revenue against the appellant. After following the procedure, an order was passed on 25.08.2014 by the competent authority. Feeling aggrieved by the said order, the appe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ondone the delay of one month only. The appellant pleaded that the order copy was received by it only on 26.10.2015 and that the appeal filed on 10.12.2015 falls within the condonable period of limitation by the Commissioner (Appeals). It is evident from the order of the CESTAT that on the direction given by it, the authorized representative of the Revenue produced the copies of covering letter is....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r copy. It has observed that the seal contained the words "Bank of India, Visakhapatnam" and that hence there was sufficient service to the appellant. The CESTAT also relied upon the judgment of the Supreme Court in Singh Enterprises vs. CCE, Jamshedpur 2008 (221) E.L.T. 163 (S.C.) in support of its conclusion that the appellate authority has no power to condone the delay beyond one month. 5. A....