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TMI Blog2018 (6) TMI 646X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal before the Commissioner (Appeals) and had attended the personal hearing through their counsels. Thereafter, they received a letter dated 10.08.2016 from the jurisdictional Dy. Commissioner asking the appellants whether they have filed appeal against the order passed by the Commissioner (Appeals) No. 23 & 24/2014 dated 01.12.2014. As the appellants had not received any Order-in-Appeal passed by the Commissioner (Appeals), vide letter dated 22.08.2016 they requested the Commissioner (Appeals) to furnish a copy of OIA which is impugned in the present appeals, The Commissioner (Appeals) vide letter dated 23.08.2016 informed the appellant that the impugned order has been despatched to them by speed post on 08.12.2014. Subsequently, appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red only due to the wrong belief of the appellant that all the proceedings against them have been concluded when they paid the service tax, interest and the 25% penalty under proviso to Section 78. That the delay of 195 days in filing the appeal may be condoned. 3. The Ld. AR, Shri R. Subramaniyam, AC, strongly opposed the application. He submitted that the submission on the part of the appellant that there is a delay of 195 days in filing the appeal is incorrect. The impugned order was passed on 01.12.2014. The same was despatched to the appellant's address on 08.12.2014 through speed post. The appeal ought to have been filed within three months from 10.12.2014, giving two days grace period for receiving the impugned order despatched ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hows that the delay has been caused due to willful latches on the part of the appellant. Therefore, he prayed that the applications may be dismissed. 4. Heard both sides. 5. As narrated above, the impugned order was passed on 01.12.2014 and the appeal ought to have been filed within three months from the date of receipt of the copy of the impugned order. According to the department the same was despatched on 08.12.2014. If we consider that the same has been delivered within two days, the appeal ought to have been filed within three months ie., on or before 10.03.2015. The appeal is seen filed only on 25.09.2017. Thus when computed from the date of despatch and receipt of the impugned order, there is a delay of more than two years in filin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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