2019 (4) TMI 751

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....s before the Tribunal. 2. By virtue of an order passed by the Assistant Commissioner of Central Excise, the appellant was assessed with service tax on the alleged services provided by the appellant to M/s ICICI Bank Ltd., with respect to the collection of payments from defaulted credit card holders. The Assistant Commissioner has also imposed penalty on the appellant alleging failure to take registration and in defaulting payment of the service tax due. Against the assessment, the appellant filed an application for review before the Commissioner of Central Excise, Customs & Service Tax, Calicut, Review Petition No. 41/2013 ST. Through an order passed on 15.03.2013, the Commissioner (Appeals) had set aside the order imposing penalty. The as....

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....der, the above appeal is filed before this court. 3. There arise a substantial question of law as to whether the Tribunal was justified in rejecting the application for condonation of delay, even without considering the question of allowing it on the basis of imposing costs, without properly adverting to the reasons mentioned for causing the delay. Learned counsel appearing for the appellant had made available before this court a copy of the delay condonation application filed before the Appellate Tribunal. It is specifically mentioned that the appellant had filed a writ petition before this court and it was dismissed. It is also mentioned that he was working in Delhi and settled there with his family and therefore he could not file the ap....