2014 (2) TMI 613

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..... ned order the lower authorities have confirmed the service tax liability and has imposed penalty on Shri Brahmadeen Dwivedi. The said Shri Brahmadeen Dwivedi had expired on 7th July, 2010. It is also seen that the appeal before Commissioner (Appeals) was filed by his son Shri Buddhasen Dwivedi, who is also absconding subsequently. After the passing of the present impugned order, the present appeal .....

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..... - Dated:- 12-3-2013 - Ms. Archana Wadhwa and Mr. Rakesh Kumar, JJ. For the Appellant: Ms. Asmita A. Nayak, Advocate For the Respondent: Shri V.P. Batra, Authorized Representative (DR) JUDGEMENT Per. Archana Wadhwa :- The prayer in the application is to condone the delay of 30 days (though mentioned as 60 days in the COD application). It is seen that the impugned order was pa .....

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..... of appeal by the Power-of-Attorney holder Shri Jay Prakash Shukla. In view of the above explanation, we deem it fit to condone the delay of 30 days. ST/Misc/663-664/2011 with ST/Stay/2826-2827 of 2011 Miscellaneous application is for continuation of the proceedings by the present applicant who is legal heir of Shri Brahmadeen Dwivedi in terms of Rule 22 of CESTAT Procedural Rules, 1982 in as mu .....

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