TaxTMI 
TaxTMI 
2019 (6) TMI 875
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....eal against the order dated 30/04/2014 passed by the Commissioner (Appeals) CGST, Customs, Central Excise, & ST, Indore in Appeal No.IND/CEX/000/APP/77/2014. (2) Before the Tribunal, there was a delay of 4 years; condonation whereof, was sought. The Tribunal dismissed the application for condonation observing that no sufficient cause was shown. The Tribunal found: "3. After hearing both the sides and perusing the record, we are of the opinion that the order under challenge was announced on 18th May, 2014. The assessee, the Proprietor thereof passed away on 3rd November, 2016 i.e. after 2 years of the date of order under challenge. The application mentions no reason for the delay for said 2 years except that the deceased Mr. Santosh Rai w....
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.... indulgence is sought on the substantial question as to whether the Tribunal was justified, in the given facts, in not condoning the delay and by not taking the liberal view. (4) The appellant, Rai Enterprises, having its registered address at 211, New Colony No.1, Birla Nagar, Gwalior, provides "Manpower Recruitment or Supply Agency's Services". Its sole proprietor was Santosh Rai (since died on 03/11/2016). (5) On 12/10/2010, the appellant was subjected to show-cause notice. It states that the appellant, which holds Service Tax Registration No.ST/R-1/GWL/MPR/10/2005-06, since provides service of "Manpower Recruitment or Supply Agency's Services to M/s J.K. Industries, Banmore, M/s Unipatch Rubber Ltd., Gwalior, M/s M.G. Industries (P) L....
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....92/-) against the services provided. Accordingly, the appellant was called upon to show cause and explain as to why: (i) service tax of Rs. 49,67,004/- (Service Tax Rs. 48,69,612/- + Education Cess Rs. 97,392/-) [Rs. Forty Nine lac Sixty Seven Thousand Four Only) should not be demanded and recovered from them in terms of proviso to Section 73(1) of the Finance Act, 1994 and the amount of Service Tax amounting to Rs. 9,20,117/- deposited by them should not be adjusted/appropriated against the said amount. (ii) interest should not be recovered from them under Section 75 of the Finance Act, 1994; (iii) penalty should not be imposed upon them under Section 77 of the Finance Act, 1994; (iv) penalty should not be imposed upon them under S....
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.... It is pertinent to note that all the correspondences and notices were addressed to the appellant at 211, New Colony No.1, Birla Nagar, Gwalior (M.P.). (8) An appeal against the order was filed on 06/05/2013 which was dismissed on 30/04/2014. And as evident therefrom it was addressed to the appellant. As sub-section (5) of Section 35A of the Central Excise Act, 1944, stipulates that the Commissioner (Appeals) shall communicate the order passed by him to the appellant, the adjudicating authority, the Principal Chief Commissioner of Central Excise or Chief Commissioner of Central Excise & the Principal Commissioner of Central Excise or Commissioner of Central Excise. (9) That an appeal was filed before the Tribunal after a period of 4 years....
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....heir response to the special leave petitions so as to controvert the asseveration of the appellant that Shri Sanjay on whom the decision was tendered was a mere daily wager 'kitchen boy' and that the appellant had no knowledge of the passing of the adjudication order. We are also informed that the recoveries envisaged in the adjudication order have already been effected." (11) Section 37C of 1944 Act envisages the manner in which the decisions, orders, summons etc. are to be served: "37C. Service of decisions, orders, summons, etc.- (1) Any decision or order passed or any summons or notice issued under this Act or the rules made thereunder, shall be served,- (a) by tendering the decision, order, summons or notice, or sending it by re....