2021 (4) TMI 426

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....-19 dated 31/08/2018 22/REFUND/ST/ JBP/2013-14 dated 25/03/2014 V(ST)18-18/ JBP/Ref/13-14 dated 08 July 2014 30/12/2013 & Rs. 1,07,672/- ST/50118/2020 BHO-EXCUS-198-APP-201-18-19 dated 31/08/2018 22/REFUND/ST/ JBP/2013-14 dated 25/03/2014 V(ST)18-18/ JBP/Ref/13-14 dated 08 July 2014 30/12/2013 & Rs. 20,776/- ST/50119/2020 BHO-EXCUS-201-APP-201-18-19 dated 31/08/2018 22/REFUND/ST/ JBP/2013-14 dated 25/03/2014 V(ST)18-20/ JBP/Ref/13-14 dated 08 July 2014 30/12/2013 & Rs. 53,251/- 2. The appellants herein are the private tour operators providing services to the pilgrims for Hajj and Umrah. They are registered with the Service Tax Department. Refund claim of the amount in the above table was filed by the appell....

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....se Act, as such, there is no infirmity in the order under challenge. Appeal is prayed to be dismissed. 4. After hearing both the sides, it is observed and held as follows : There is no denial that the impugned appeals were filed before Commissioner (Appeals) after a delay of one month and 20 days. There is also no denial to the fact that no sufficient reason was explained to Commissioner (Appeals) for the said delay. Learned Counsel for appellant even today has not cited any reason which may be considered as sufficient cause for the impugned delay of one month and 20 days for filing an appeal before Commissioner (Appeals) in terms of Section 35 of Central Excise Act, 1944. The prescribed period for filing appeal before Commissioner (Appe....