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TMI Blog2015 (10) TMI 1930X X X X Extracts X X X X X X X X Extracts X X X X ..... is appeal has been filed by the assessee under Section 35G of the Central Excise Act, 1994 (in short "the Act") read with Section 83 of the Finance Act, 1994, against the order dated 1.4.2014 (Annexure A-4) passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (for brevity, "the Tribunal"), claiming the following substantial questions of law:- a) Whether bed ridden status o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Road Transport Corporation, Patiala (PRTC) on hire basis under kilometer (KM) Scheme. The driver was the employee of the appellant and the insurance, repair and maintenance of vehicles were also undertaken by the appellant. The said buses were used by PRTC for transporting public at specific route and transporting of passengers by public carrier was not liable to service tax during the relevant p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rred by limitation, an application under Section 5 of the Limitation Act, 1963 was also filed for condonation of 8 months and 13 days' delay. The Commissioner (Appeals) vide order dated 11.10.2012 (Annexure A-3) dismissed the appeal being time barred. Still dissatisfied with the order dated 11.10.2012 (Annexure A-3), the appellant filed an appeal along with stay application before the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4) directed the appellant to deposit the demand of duty. Since, the appellant failed to deposit the demand of duty, the Tribunal vide order dated 10.6.2014 dismissed the appeal. 5. Learned counsel for the appellant failed to show any reason for non-compliance of order dated 1.4.2014 (Annexure A-4) passed by the Tribunal. In such a situation, from the facts noticed above, we do not find any ground ..... X X X X Extracts X X X X X X X X Extracts X X X X
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