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TMI Blog2024 (5) TMI 937X X X X Extracts X X X X X X X X Extracts X X X X ..... not decided on merits by the Commissioner(Appeals) and the same was dismissed both on account of non-fulfillment of pre-deposit condition as well as delay in filing of the appeal, the matter remanded to the Commissioner(Appeals) with the directions imposed - the Commissioner(Appeals) will give proper opportunity for personal hearing and follow principles of natural justice and decide the issue. Appeal allowed by way of remand. - HON BLE SHRI R. MURALIDHAR , MEMBER ( JUDICIAL ) NONE for the Appellant Shri P.K.Ghosh, Authorized Representative for the Revenue ORDER R. MURALIDHAR : None has appeared in spite of Notice. Several adjournments have been granted in the past. In the interest of justice, the Appeal itself has been taken up for dispo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d beyond the said 30 days Impugned orders sustainable Section 35 of Central Excise Act, 1944 [paras 2,3,8]. Appeal to Commissoiner(Appeals) Limitation Appeal to be filed within 60 days from the date of communication of order Commissioner(Appeals)empowered to condone delay of further period of 30 days only Section 5 of Limitation Act ,1963 not applicable Section 35 of Central Excise Act, 1944. The proviso to sub-section (1) of Section 35 ibid makes the positon crystal clear that the appellate authority has no power to allow the appeal to be presented beyond the period of 30 days. The language used makes the position clear that the legislature intended the appellate authority to entertain the appeal by condoning delay only upto 30 days after ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as applicable for service tax matter with appeal . However, in the appeal memorandum, no such application has been found enclosed. I also find that the impugned order-in-original do not mention about appropriation /adjustment of any amount against the liability of service tax. With such findings, I conclude that in this case, neither the appellant assessee has made any payment towards their liability during the stage of investigation or adjudication nor the requisite pre-deposit has been made at the time of filing of the instant appeal. 4. I find from the records that the Appellant has enclosed Challan for Rs.10,93,583/- which was considered by this Bench on 04.03.2019. The Bench vide their order dated 04.03.2019 held that it was not in a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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