- (1.) Against the dismissal of the appeal before the tribunal, the present appeal has been filed. It transpires that certain service tax demand was imposed against which a belated appeal by 352 days, was filed before the first appellate authority. This appeal was dismissed by the Commissioner (Appeals) vide its order dated 22nd of January, 2014 on the ground of delay. The reason for condoning the delay before the first appellate authority indicated by the appellant was that the earlier counsel, namely, their Chartered Accountant, Amit Garg was not conversant with the service tax provisions and that he handed over the original order to his peon, who kept the same in the file and forgot to file the appeal within time. This ground was not accepted by the first appellate authority.
(2.) The appellant instead of filing the second appeal before the tribunal, filed a belated Writ Petition No. 584 of 2014 after more than six months, which was dismissed by an order dated 8th of September, 2014 on the ground of alternative remedy. The Court held that the appellant had a statutory remedy of filing an appeal under Sec. 86 of the Finance Act, 1944.
(3.) Instead of filing an appeal immediately thereafter, the appellant sat over the matter and filed a belated appeal before the tribunal on 20th of February, 2015, which was beyond time of more than 389 days. The tribunal after considering the matter, dismissed the appeal on the ground that no reasons have been pleaded for condoning the delay.;