2021 (3) TMI 88

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....(Appeals -II), Mumbai i.e. respondent No.3 whereby appeal of the petitioner was rejected as being time-barred and further seeks a direction to the said respondent to hear and dispose of its appeal on merit. 3. Facts are not in dispute. However, for the purpose of adjudication, only the relevant facts are adverted to hereunder. 4. Petitioner is a co-operative bank registered under the Multi-State Co-operative Societies Act, 2002. Being a service provider it was registered under Chapter - V of the Finance Act, 1994. 5. An order in original dated 03.09.2019 was passed by the Additional Commissioner of CGST, Mumbai Central Commissionerate confirming the demand of service tax to the extent of Rs. 1,81,01,403.00 under the provisions of section....

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....l relating to service tax, interest or penalty is required to be presented within two months from the date of receipt of the decision or order of the adjudicating authority if the decision or order has been made after the Finance Bill, 2012 had received the assent of the President. There is no dispute that the order in original dated 03.09.2019 had been passed after receipt of the assent of the President to the Finance Bill, 2012. However, as per the proviso, the appellate authority may allow the appeal to be presented beyond the limitation period of two months within a further period of one month if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the stipulated period of two months. 1....

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....her period of thirty days only can be condoned by the Commissioner (Appeals), if the Appellant gives a proper & satisfactory cause for not being able to file the appeal within the prescribed time. In the instant case, the appeal against Order-in-original dated 03.09.2019 was filed on 17.07.2020. It can be seen from earlier paragraphs that there is a delay of 253 days in filing appeal against the impugned order, which is beyond the period of 30 days. There is a colossal delay of 253 days and the narration of cause for claiming condonation of delay would not fall within the expression "sufficient cause." 8.2 It was held by the Apex Court in Singh Enterprises Vs CCE, Jamshedpur- 2008 (221) E.L.T. 163 (S.C.) that- "The proviso to sub-sectio....