- (1.) Heard Shri Nishant Mishra, learned counsel for the appellant and Shri Ramesh Chandra Shukla, learned counsel for the respondents.
(2.) This Central Excise Appeal was admitted under the order dated 23.1.2014 on the following grounds:- "C. Whether the Appellate Tribunal is right in law in disallowing the Condonation of Delay application filed by the Appellant vide the impugned order when the Appellant has given reasons which indicate there are no malafide reasons or dilatory tactics involved in delay caused by the Appellant? D. Whether the Appellate Tribunal is right in law in disallowing the Condonation of Delay application filed by the Appellant vide the impugned order when the rulings of the Hon'ble Apex Court as well as this Hon'ble Court has categorically stated that a liberal view needs to be taken while condoning delay?"
(3.) From the record of the present appeal we find that the Joint Commissioner (Adjudication) Central Excise Allahabad has passed the following assessment order against the assessee:- "ORDER 1. I hereby confirm the demand of the service tax amounting to Rs.27,54,543/- (Rs.27,00,533/- Service Tax + Rs.54,000/- Education Cess) as service tax under the provision of section 73(2) of the Finance Act, 1994 against the party alongwith interest under the provisions of section 75 of the Finance act, 1994 as amended from time to time. This amount is held to be recoverable from the party. 2. I impose penalty of Rs.5,000/- u/s77 of the Act for violation of Section 70 read with Rule 7 of the Rules. 3. I impose penalty of Rs.27,54,543/- under Section 78 of the Finance Act, 1994. However, penalty imposed under this Section shal stand reduced to 25% of the Service Tax amount if the entire dues including Service Tax, Interest and penalties imposed as above are paid within 30 days from receipt of this order. Sd/- (Somesh Tiwari) Joint Commissioner (Adj.) Central Excise : Allahabad";