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TMI Blog2018 (2) TMI 932X X X X Extracts X X X X X X X X Extracts X X X X ..... the decision or order of the authority, relating to service tax, interest or penalty - Further the proviso to this section provides 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 3 months, allow it to be presented within a further period of three months. In th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as further submitted that out of 5 appeals, 4 were allowed by the Commissioner and one appeal against Order-in-Original No.11/2009-ST dt. 09/07/2009 was rejected on the ground of delay. He has also stated that due to financial difficulties, the applicant had closed his business and has changed his residence and due to change in address, the appellant did not receive the copy of the order under app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ejected appeal (No.189) only on the ground that there was a delay of 256 days in filing the appeal. He further submitted that the Commissioner(Appeals) should not have dismissed the appeal on time bar but should have decided the same on merit. 4. On the other hand, the learned AR reiterated the finding of the impugned order and submitted that admittedly the appeal before the Commissioner(Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority, relating to service tax, interest or penalty. Further the proviso to this section provides 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 3 months, allow it to be presented within a further period of three months. But in this case, even after allowing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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