SEETHA DAYANANDA PAI KALYANA MANTAPA Vs. ASSISTANT COMMISSIONER OF CENTRAL EXCISE CUSTOMS & SERVICE TAX, MALENADU DIVISION, HASSAN

JUDGEMENT

(1.) Heard Sri.Ramamurthy R., learned counsel appearing for petitioner and Sri.Jeevan S. Neeralgi, learned panel counsel appearing for respondents.

(2.) The short point involved in the present writ petition is whether the first appellate authority i.e., second respondent herein was justified in dismissing the appeal filed by petitioner who is a service provider on the ground that there is delay of 142 days in filing the appeal.

(3.) It is the contention of Sri.Ramamurthy R., learned counsel appearing for petitioner that first appellate authority ought not to have dismissed the appeal on the ground of delay particularly when it was contended that order under challenge was served on the petitioner on 09.10.2013 and as such the appeal filed on 29.04.2014 being well within the time, same ought to have been entertained on merits. It is contended that 1st respondent had passed the order on 27.09.2013 as per Annexure-D whereunder the demand for Service tax and Cess payable thereunder has been affirmed by confirming the show cause notice and amounts already paid came to be appropriated by further imposing interest and penalty.