- (1.) This appeal by the Revenue arises from a decision of the Customs, Excise & Service Tax Appellate Tribunal (the Tribunal) dated 11 March 2014.
(2.) The Revenue has raised the following questions of law: "1. Whether in spite of arriving at the specific conclusion that the delay in filing appeal has been unexplained and in the absence of any express provisions, can the condonation of delay in filing appeal before Commissioner (Appeals) be allowed by Hon'ble CESTAT? 2. Whether, Hon'ble CESTAT was justified in condoning the delay in filing the appeal before the Commissioner (Appeals), beyond statutory period of six month, including condonable period, by imposing a cost, in disregard of the observations made by the Hon'ble Apex Court? 3. Whether, Hon'ble CESTAT can itself condone the delay in filing the appeal before Commissioner (Appeals) and direct to decide the case on merit?"
(3.) The facts in the present case fall within a narrow compass. An order of adjudication was made by the Joint Commissioner (Adjudication), Central Excise, Allahabad by which he confirmed a demand of service tax in the amount of Rs. 45.77 lacs under the provisions of Section 73(2) of the Finance Act, 1994 (the Act of 1994) together with interest. The Joint Commissioner also imposed a penalty of Rs. 5,000/- under Section 77 and Rs. 45.77 lacs under Section 78 of the Act of 1994. A copy of the order of adjudication was received by the assessee on 8 October 2011. An appeal against the order of adjudication was filed before the Commissioner of Central Excise (Appeals) on 9 April 2012. An application for condonation of delay was also filed. The Commissioner (Appeals), by an order dated 2 November 2012, dismissed the appeal as being barred by limitation and declined to condone the delay.;