2018 (12) TMI 1180

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....(for brevity, the Tribunal) dated 14.6.2018 rejecting the appeal filed by the assessee against Order-in-Appeal No.279/ 2013 dated 27.8.2013 as barred by limitation and on the ground that there was no reason for condonation of the delay of 1553 days in filing the appeal. 2. The above appeal has been filed raising the following substantial questions of law : "i. Whether, in the facts and circumstances of the case, the Tribunal is right in rejecting the application seeking condonation of delay in filing the appeal when the appellant had established their bona fides in pursuing the matter ? And ii. Whether the Tribunal is justified in rejecting the application seeking condonation of delay in filing the appeal before it with....

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....anded from them under the provisions of Section 73(1) of the Finance Act by invoking the Proviso to Section 73(1) namely by invoking the extended period. There was also a proposal to demand interest and levy penalty. The assessee filed their objections and the Adjudicating Authority, vide Order-in-Original dated 28.3.2013, confirmed the proposals in the said show cause notice and demanded service tax of Rs. 21,44,299/-, levied interest and imposed penalty. 7. Aggrieved by the said Order-in-Original dated 28.3.2013, the assessee preferred an appeal before the Commissioner of Customs, Central Excise and Service Tax (Appeals), Coimbatore-18. In that appeal, apart from contesting on merits, it was submitted that the larger issue as to whethe....

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....rder was put to challenge by the assessee by filing a writ petition, which was disposed of by this Court by order dated 11.6.2015 with a direction to the Commissioner of Appeals to dispose of the appeal on merits. 11. Accordingly, the Commissioner of Appeals took up the matter and dismissed the appeal by order dated 22.1.2016. This order was put to challenge before the Tribunal. However, the Tribunal dismissed the appeal by order dated 25.10.2017. Before the Tribunal, it appears that the assessee was questioned as to whether they had challenged the order dated 27.8.2013, to which, the assessee explained that they pursued the matter under the VCES as they were advised to do so. Not convinced with the explanation, the Tribunal dismissed th....