2009 (6) TMI 891 - AT - Service Tax

Summary

Issues involved:
1. Delay in filing the appeal
2. Interpretation of the term "site formation"

Detailed Analysis:
1. Delay in filing the appeal:
The judgment addresses a delay of 49 days in filing the appeal. The appellant provided an explanation through an Affidavit by the Managing Partner, detailing the circumstances leading to the delay. The Affidavit mentioned a search/survey proceeding conducted by the Deputy Commissioner of Income Tax, during which certain files were recovered for further scrutiny. The impugned order was found in one of these files, which was not noticed by the appellants at the time. The appellant, upon being reminded by Central Excise authorities about the issue of the impugned order, immediately took steps to file the appeal before the Tribunal. The Tribunal found the explanation satisfactory and allowed the condonation of delay application, thereby accepting the reasons presented for the delay.

2. Interpretation of the term "site formation":
The learned Consultant highlighted a previous Final Order passed by the Tribunal on the same issue, where it was held that the removal of overburden during the relevant period does not fall under the category of "site formation." Drawing from this precedent, the Tribunal concluded that the issue in the current case was identical to the one previously decided. As the earlier order directly covered the issue at hand, the Tribunal granted full waiver of the dues demanded in the impugned order. The stay application was also allowed based on the Tribunal's interpretation and application of the term "site formation" as per the previous ruling.

In summary, the judgment addressed the delay in filing the appeal, considering the circumstances explained by the appellant and ultimately condoning the delay. Additionally, the Tribunal interpreted the term "site formation" based on a previous ruling, leading to the waiver of dues and the allowance of the stay application in favor of the appellant.