2018 (2) TMI 1841

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....ce Services Pvt. Ltd., New Delhi (hereinafter referred to as the applicant) against the Order-in-Appeal Nos. 69-72/S.Tax/D-II-13, dated 19-8-2013, passed by the Commissioner (Appeals), Central Excise, New Delhi, whereby the appeal of the applicant is rejected as time-barred. 2. The Revision Application is filed mainly on the ground that they had not received the order of the Assistant Commis....

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....r was delivered by hand on 19-5-2010 and how the appeal has been filed before him on 22-5-2013 i.e. after a period of more than three years. On the other hand, the applicant has not produced any evidence to counter the facts narrated in the Order-in-Appeal. Hence, no doubt is left in this case that the appeal before the first appellate authority was filed after enormous delay of more than 3 years ....

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....d by any officer is more than Rs. 1.00 lakh. This requirement of payment of fee before or at the time of filing the application is mandatory and no relaxation in this regard is provided under the aforesaid provision or any other Section. Thus if any application is not accompanied by the specified fee, such application cannot be considered as proper Revision Application by virtue of the above-menti....