2019 (6) TMI 963

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....hallenge in this petition is to the order-in-original dated 31st January 2017 made by Additional Commissioner of Service Tax - I (respondent No.3) confirming inter alia demand of service tax of Rs. 35,06,153/. 4] As against the impugned order dated 31st January 2017, the petitioner had in fact instituted an appeal to the Commissioner (Appeals). However, this appeal was instituted not only beyond the prescribed period of limitation, but also beyond the period of 30 days condonable by the Commissioner (Appeals). Therefore, following the decision of the Hon'ble Supreme Court in Singh Enterprises vs. Commissioner of Central Excise, Jamshedpur - 2008 (221) E.L.T. 163 (SC), the Commissioner of Appeals declined to entertain the appeal, as b....

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....delayed in institution of the appeal against the impugned order, but that there is further inordinate and unexplained delay in the institution of this petition as well. He points out that since there is no explanation for the inordinate delay in the institution of present petition, the same may be dismissed. In any case, he points out that the petitioner did not even specify the notification upon which it was relying upon or make out any case as to how it was covered under such exemption notification. He submits that such grounds belatedly raised may not be covered in this petition, particularly, since there is no error of jurisdiction pointed out. 7] Mr. Raichandani had relied upon the following decisions in support of his contention th....

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....diction and by assuming jurisdiction which there exist none, or (A.2) Has exercised the power in excess of the jurisdiction and by overstepping or crossing the limits of jurisdiction, or (A.3) Has acted in flagrant disregard to law or rules or procedure or acted in violation of principles of natural justice where no procedure is specified. B) Resultantly, there is failure of justice or it has resulted into gross injustice. We may also sum up by saying that the power is there even in aforesaid circumstances, but the exercise is discretionary which will be governed solely by the dictates of the judicial conscience enriched by judicial experience and practical wisdom of the judge." (emphasis supplied) ....