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TMI Blog2019 (11) TMI 1482X X X X Extracts X X X X X X X X Extracts X X X X ..... ismissed. The appeal filed before the Customs, Excise and Service Tax Appellate Tribunal ("CESTAT") was dismissed on account of a delay of 812 days. The High Court was of the view that in the circumstances of the case, no case for interference was made out. 3. The dispute in the present case pertains to the period 1 April, 2007 and 31 March, 2008. On a verification of the records, including the Ledger Accounts and ST-3 returns, it was noticed that the appellant-assessee had received an amount of Rs. 1.50 crores as "appearance money" on which the liability to service tax had not been discharged. It appears that the assessee claimed that this income had been earned towards inauguration by him of certain shops, as gift income. On this ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal on 23 December, 2013. The appellant then filed the appeal before the CESTAT, at its regional Bench, at Bangalore against the dismissal of the appeal. The appeal was filed on 6 July, 2016 with a delay of 812 days. The CESTAT dismissed the appeal on 6 June, 2018. The High Court has dismissed the further appeal by its impugned order dated 14 March, 2019 [2020 (34) G.S.T.L. 422 (Telangana)]. 7. During the course of the pendency of the proceedings, the counter affidavit filed on behalf of the Union of India indicates that the entire amount due by way of service tax, penalty and interest has been recovered. In paragraph 12 of the counter affidavit, it has been stated that following the dismissal of the appeal by the CESTAT, notices wer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w that, having regard to the above circumstances and since the entire amount by way of tax, penalty and interest has been recovered, the interests of justice would warrant that an opportunity be granted to the assessee to contest the appeal on merits. Learned Counsel appearing on behalf of the assessee has also fairly stated before the Court that the appeal before the Commissioner (Appeals) shall now be canvassed only on merits. 10. For the above reasons and in the facts and circumstances of this case, we allow the appeal and set aside the impugned judgment and order of the High Court dated 14 March, 2019. We accordingly restore Appeal No. 118/2013 (H-II) ST to the file of the Commissioner of Customs, Central Excise and Service Tax (A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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