9911796707
TMI Blog2016 (2) TMI 255X X X X Extracts X X X X X X X X Extracts X X X X ..... arrying out investigation, issued a show-cause notice dated 25.01.2012 calling upon the petitioner as to why unpaid service tax with interest and penalty be not recovered. Admitted position is that, the petitioner filed no reply to such show-cause notice. The adjudicating authority also fixed various dates for personal hearing. Despite which, no one appeared for the petitioner before the adjudicating authority. The authority, therefore, finally passed order dated 27.08.2013 confirming the duty demand with interest and penalties. Against such order, statute provided appeal to the Appellate Commissioner which could be presented within 60 days. The statute also enabled the appellate authority to condone delay to a maximum of 30 days on the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal can be filed beyond the period of 90 days. (2) The second question is answered in negative to the extent that the petition under Article 226 of the Constitution would not lie for the purpose of condonation of delay in filing the appeal. (3) On the third question, the answer is in affirmative, but with the clarification that- (A) The petition under Article 226 of the Constitution can be preferred for challenging the order passed by the original adjudicating authority in following circumstances that (A.1) The authority has passed the order without jurisdiction and by assuming jurisdiction which there exist none, or (A.2) Has exercised the power in excess of the jurisdiction and by overstepping or crossing the limits of jurisd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n to entertain a writ petition under Article 226 of the Constitution in order to examine the validity and legality of an order in-original even when the appeal period and the expendable period had lapsed. However, while examining such petitions, the Court would always bear in mind the legislative intent of ensuring finality to the orders passed by the Excise and Customs Authorities by providing for a period of limitation for appeal and further providing that, such period could not be extended beyond a period of 30 days. In other words, the statute requires and recognizes that such appeals are filed promptly, within a period of limitation of 60 days prescribed, and, at any rate, not beyond 30 days thereafter. 6. Despite such statutory imped ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
