- (1.) This Tax Appeal has been preferred by this appellant being aggrieved and feeling dissatisfied by the order passed by Customs, Excise and Service Tax Appellate Tribunal, East Regional Bench, Kolkata, in Misc. Appeal Nos.213-215 of 2012 dated 30th August, 2012, whereby the order passed by Commissioner (Appeals), Central Excise and Service Tax, Ranchi dated 27th April, 2009 in Order-in-Appeal No.39/JSR/2009 of not condoning the delay of 11 days has been confirmed by CESTAT, Kolkata.
(2.) Having heard learned counsel for both sides and looking to the facts and circumstances of the case, it appears that Misc. Appeal Nos.213-215/2012 was preferred, because initially the appeal, which was preferred by this appellant, before the CESTAT, Kolkata was dismissed ex parte vide order dated 25.04.2012 and thereafter, Miscellaneous Application was preferred for quashing and setting aside the ex parte order which has also been dismissed vide order dated 30.08.2012.
(3.) It appears that Commissioner (Appeals) has not condoned the delay of 11 days and therefore, appeal was preferred before CESTAT, Kolkata and thereafter, again, Misc. Appeal had to be preferred by this appellant before the CESTAT, Kolkata.;