2009 (5) TMI 75

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....MEMBER MISC. ORDER NO. M/216 OF 2009/CSTB/C-II STAY ORDER NO. S/180 OF 2009/CSTB/C-II APPEAL ORDER NO. A/130 OF 2009/CSTB/C-II APPLICATION NO. ST/MA(COD) 2324 OF 2008 AND ST/S/1711 OF 2008 Hitesh Shah for the Respondent. ORDER Ashok Jindal, Judicial Member - This appeal along with the stay petition and the application for the Condonation of Delay have been filed by the appella....

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....ed with the reason for the delay. 3. The stay petition has been filed for staying recovery of service tax of Rs. 3,12,758 together with interest and the penalties imposed under sections 76,77 and 78 of the Finance Act, 1994. The applicant in his stay petition submits that the appeal has not been heard on merit and the appeal before the Commissioner (Appeals) was dismissed by him on the ground o....

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....e Judgment of the Apex Court in the case of Singh Enterprises v. CCE 2008 (221) ELT 163/12 STT 21 in which it was held that the Commissioner (Appeals) has no power to allow the appeal to be presented beyond the further period of 30 days in terms of section 35 of the Central Excise Act, 1944. He stated that the provisions of section 35 of the Central Excise Act, 1944 are pari materia with the provi....