2019 (8) TMI 160

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....six lakhs, eight thousand, one hundred and forty five) only, including Ed Cess and SHE Cess, as applicable under Section 73(2) of the Finance Act, 1994 (hereinafter, Act of 1994) and interest at the applicable rate on the said amount, under Section 75 of the Act of 1994 and penalty under Section 78 of the Act of 1994, for suppressing the value of taxable service provided by them, the Petitioner filed an appeal before the Commissioner of Customs, Central Excise and Service Tax (Appeal I) along with an application for condonation of delay on 07.10.2016. 2. In the condonation of delay application, the Applicant has attempted to explain the delay up to 14.08.2015, in the following manner:- Sl. No. Period from and up to Particulars ....

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....e date when the Appeal was filed before the Commissioner, Customs, Central Excise and Service Tax. The Learned Commissioner dealt with the condonation of delay application in the following manner. "6. In condonation application the reasons assigned for delay are flimsy wherein it has been stated that there has been a delay in submission of appeal against order dated 31.05.2015 by 24 days because the appellant sent the said O-I-O to their advocate who was out of station. Then the advocate took papers from the dealer to prepare the draft and the advocate sent the draft to the appellant which could not be received by the appellant due to natural calamity. Lastly, the final papers were sent for filing the appeal by the appellant on 14.....