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TMI Blog2017 (1) TMI 612X X X X Extracts X X X X X X X X Extracts X X X X ..... the normal period of preferring appeal. Appeal dismissed - delay not condoned - decided against appellant. - ST/23588/2014-SM - 20012/2017 - Dated:- 3-1-2017 - Shri S. S. Garg, Judicial Member Mr. Ravindran, Consultant For the Appellant Smt. Ezhil Mathi, AR For the Respondent ORDER Per S. S. Garg The present appeal is directed against the impugned order dated 30.7.2014 whereby the Commissioner (A) has rejected the appeal being not maintainable as the same has been filed beyond the period of limitation. 2. Briefly the facts of the case are that appellant are running a multispecialty hospital in Mysore. The appellant voluntarily registered themselves for service tax in the Financial Year 2009-2010 under the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... beyond the condonable limit. The learned Commissioner (A) in the impugned order has considered the grounds seeking condonation of delay and has come to the conclusion that the reasons for seeking the condonation of delay of 48 days is not justified and therefore, the learned Commissioner (A) has dismissed the appeal without going into the merits of the case. 3. Heard both the parties and perused the records. 4. Learned consultant for the appellant submitted that the impugned order dismissing the appeal at the threshold is not sustainable in law. He further submitted that the learned Commissioner (A) should have decided the appeal on merit after condoning the delay which was not inordinate delay and the delay was only 17 days in filin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SECTION 128. Appeals to Commissioner (Appeals). - (1) Any person aggrieved by any decision or order passed under this Act by an officer of customs lower in rank than a Commissioner of Customs may appeal to the Commissioner (Appeals) within sixty days from the date of the communication to him of such decision or order : Provided that the Commissioner (Appeals) may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of sixty days, allow it to be presented within a further period of thirty days. 6.1 Further, I find that the learned Commissioner (A) while dismissing the appeal of the appellant has relied upon the judgment of the Hon ble Supreme Court in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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