2023 (8) TMI 794

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....e Finance Act, 1994. 2. Briefly the facts of the case are that the appellant had leased/rented out its immovable property (shops) to various parties for use in the course of furtherance of business or commerce and received rent from these parties. In addition they had also collected Bus Adda/Stand fees from the transporters for providing infrastructural support in relation to furtherance of business and commerce such as embarking/disembarking of passengers, to issue tickets and to use public conveniences etc. at the Bus Stand. These services appeared to fall in the category of "Renting of Immovable Property Services" and "Business Support Services" and were provided by the appellant without getting registered with the department, without p....

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....e appellant stated in the condonation of delay application that they had received the impugned order dated 29.02.12 on 06.03.12. They have further stated that the adjudicating authority had passed Order-in- Original no. 85/ST/ADC/LDH/2011 dated 25.01.12 on the same issue in the case of General Manager, Punjab Roadways, Ludhiana against which an appeal had been filed by the latter and they had bonafide belief that the decision of the said appeal would be applicable to the appellant also. They further stated that the delay in filing the appeal was neither wilful nor intentional as the appellant is a State Government Undertaking and providing state utility services of transportation to the public. The Ld. Commissioner after considering the sub....

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....efore 05.06.2012 and if sufficient reasons preventing the appellant from filing the appeal are given and the Ld. Commissioner (Appeals) is satisfied with those reasons then the Ld. Commissioner (Appeals) has power to condone the delay upto maximum period of three months whereas in the present case, the appeal was filed on 29.05.2014 after the delay of more than one and half years. This issue has been considered by the Hon'ble Supreme Court in the case of Singh Enterprises vs. Commissioner of Central Excise, Jamshedpur - 2008 (221) ELT 163 (S.C.) wherein the Hon'ble Supreme Court after discussing the power of the Commissioner (Appeals) to condone the delay has held in Para 10 as under:- "10. Sufficient cause is an expression which is found....