D.N.PATEL, J. - (1.) This writ petition has been preferred challenging the order passed by Commissioner(Appeals), dated 19.02.2016 in Order - in -Appeal No98 -99/JSR/2015 -16 (Annexure 3 to the memo of this writ petition) against the Order -in -Original No. 01 -
(2.) /MP/Offence/AC/2015 dated 17.09. 2015, whereby the appeal preferred by this petitioner under Section 35 F of the Central Excise Act, 1944 has been rejected, on the ground of being time barred having been filed beyond the period of condonable delay of 30 days as per Section 35 F the period of limitation is 60 days. Condonable period is 30 days and hence, this petitioner has filed this appeal beyond the period of condonable delay by 3 days and order has been passed by the Commissioner (Appeals), as submitted by the counsel for the petitioner. 2. Having heard learned counsels for both the sides and looking to the facts and circumstances of the case, it appears that Order -in -Original was passed on 28.08.2015 imposing liability of payment of the Service Tax approximately Rs.3,00,000/ - and equal amount of penalty has been imposed. The said order was passed by the Assistant Commissioner of Central Excise and Service Tax, Jamshedpur on 28.8.2015 and was issued on 17.09.2015 and was sent on 18.09.2015.
(3.) It further appears from the facts of the case that the order in original was received by this petitioner on 24.09.2015, as alleged by the petitioner.;