- (1.) The proceeding was initiated against the petitioner for evasion of service tax and non-payment of service tax amounting to rupees 63 lacs and odds. According to the petitioner, the substantial amount had already been deposited and contest is made over the further liability of the payment of Service Tax.
(2.) By an order dated 8th September, 2010 the authority determined the quantum of the Service Tax and held that because of the evasion of service tax, the petitioner is liable to equal amount of penalty. The said order is challenged before the appellate authority, being the Customs, Excise and Service Tax Appellate Tribunal, beyond the prescribed period of limitation. The said appeal was preceded by an application for condonation of delay in preferring the said appeal within the period of limitation. It appears that the petitioner themselves admitted to have filed the appeal with a delay of 21 days. It is also not in dispute that the Tribunal proceeded to decide the application for condonation of delay ex parte and ultimately dismissed the same as a consequence whereof the application for stay as well as an appeal stood dismissed.
(3.) In a miscellaneous application filed before the Tribunal, the petitioner seeks for restoration of the appeal as well as the application for condonation of delay which is again dismissed and the said order is challenged in this writ petition.;