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TMI Blog2019 (3) TMI 861X X X X Extracts X X X X X X X X Extracts X X X X ..... counsel for the appellantt and counsel for the Revenue. It was argued by the counsel for the appellant that by means of show cause notice dated 5.8.2008, the dispute arises for payment of Service Tax along with interest and penalty under the category of 'Business Auxillery Service' falling under Section 65 (105) (zzb) of the Finance Act, 1994 for two periods i.e. from 23.8.2004 to 30.4.2006 and from 1.5.2006 to 20.12.2007 which was contested up to the Tribunal. The Tribunal by means of impugned order dated 27.7.2015 that deleted the demand and was pleased to hold that there was no liability for payment of Service Tax up to 1st May, 2006. The appellant has already discharged his liability of Service Tax along with interest for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal by the appellant and the same was confirmed by the impugned order. For assailing the impugned order before the High Court the limitation is provided under Section 35G(2)(a), which reads as follows:- "35G(2)(a) filed within one hundred and eighty days from the date on which the order appealed against is received by the Commissioner of Central Excise or the other penalty." Further in case the parties aggrieved failed to approach the High Court within the prescribed period of limitation under section 35G(2)(a) then the Act prescribed under Section 35G(2A), which reads as under:- "35G(2A) The High Court may admit an appeal after the expiry of the period of one hundred and eighty days referred to in clause (a) of sub-section (2), if ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lay in not approaching the Court within the time prescribed. Further, such a certificate and all other sympathetic grounds taken for condoning the delay is also not acceptable. The Apex Court in the Case of Postmaster general vs. Living Media India Limited reported in 2012 (3) SCC page 563 has held that the reasonableness and acceptable explanation for delay and bona fide effort has to be shown only then the delay can be condoned. The case relied upon by the appellant is also no help. The facts of the present case is clearly show a gross negligence and deliberate in action in not approaching the Court within the prescribed time for filing an appeal before this Court. The appellant has failed to show sufficient cause for condoning such a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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