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TMI Blog2017 (1) TMI 1238X X X X Extracts X X X X X X X X Extracts X X X X ..... S Garg, Judicial Member And Shri V. Padmanabhan, Technical Member Shri Manoj Pillai, Advocate, For the Appellant Shri J. Harish, AR, For the Respondent Per: S.S GARG There is a delay of 82 days in filing the present appeal. For the reasons stated in the application seeking condonation, after considering the reasons, we are of the opinion that the delay in filing the appeal is not intentional and deliberate and has been caused on account of the reasons stated in the application. Therefore by taking a liberal view, we condone the delay in filing the appeal and proceed to hear the appeal on merit. 2. The present appeal is directed against the impugned order passed by the Commissioner vide his Order dated 19.02.2015 vide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly) under Section 77 and ₹ 8,76,246/- (Rupees Eight Lakhs Seventy Six Thousand Two Hundred and Forty Six only) each under Section 76 and 78 of the Act. Aggrieved by the said order, the late Venunathen filed appeal before the Commissioner (Appeals) Cochin who vide Order-in-Appeal dated 10.03.2008 disposed of the same by way of remand and in De novo proceedings respondent passed De novo Order-in-Original dated 29.05.2009 confirming the demand with interest and imposed penalty under Section 78 of the Act only in terms of the remand order. Aggrieved by the said order, appeal was filed before the Commissioner (Appeals) and the Commissioner (Appeals) vide his order dated 19.02.2015 rejected the appeal on the ground of time-bar without going ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal memorandum directed against impugned order dated 29.05.2009 (received by them on 18.06.2009) on 21.12.2009. The appellant ought to have filed the appeal within 18.09.2009. But had filed appeal only after a period of 93 days, instead of 45 days delay as claimed by the appellant. As per Section 85(3) stood at the relevant period, an appeal shall be presented within three months from the date of receipt of the decision or order of such adjudication relating to service tax, interest or penalty. Provided that the Commissioner of Central Excise (Appeals) may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of three months, allow it to be presented within a further ..... X X X X Extracts X X X X X X X X Extracts X X X X
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