2014 (8) TMI 382

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..... Aggrieved by the adjudication order dated 16.9.2011 passed by the ld. Joint Commissioner, Central Excise, Allahabad confirming service tax of Rs. 10,42,626/-; late fee of Rs. 2000/-; penalty of Rs. 5000/- under Section 77; and penalty of an amount equivalent to service tax, under Section 78 of the Finance Act, 1994, the appellant has preferred an appeal to the Commissioner (Appeals), Customs, Cen .....

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..... rtificate produced was seen to be under treatment from 2.6.2011 to 8.8.2011, prior to the dispatch of the primary adjudication order and in the circumstances, no satisfactory cause was established. 5. Before this Tribunal along with the appeal, a copy of a medical certificate dated 25.3.2012 is filed which certifies that the appellant suffered from Post Traumatic Peri-arthritis on the shoulder an .....

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..... preferring an appeal before Commissioner (Appeals), Allahabad is condoned. The impugned order dated 2.11.2012 rejecting the appeal consequent on rejection of the COD application is set aside, subject to fulfillment of this condition. On receipt of proof of remittance of the costs as ordered, the ld. Commissioner (Appeals) shall take up the appeal and dispose of the same on merits. In default of d .....

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