PRABHULINGA SAJJA Vs. COMMISSIONER OF C. EX., MANGALORE

JUDGEMENT

(1.) THIS appeal has been filed against the Order -in -Appeal No. 132/2006 -C.E., dated 2 -5 -2006 passed by the Commissioner of Central Excise (Appeals), Mangalore.

(2.) EVEN though the impugned order was received by the appellant on 2 -5 -2006, the appeal was filed only on 16 -1 -2007. Thus there is a delay of 167 days. The learned Chartered Accountant, Shri A.K. Channamallikarjunagouda who appeared on behalf of the appellants stated that the applicant who is not highly educated was suffering from Chikongunia attack for the period from 14 -6 -2006 to 12 -1 -2007. In support of this, he has produced a medical certificate from the Hospital. He said that in view of the illness of the applicant, he was not in a position to file the appeal in time. He requested for condonation of delay. In view of the illness of the applicant, I condone the delay of 167 days in filing the appeal.

(3.) IN view of the impugned order, the appellant is required to pay service tax amounting to Rs. 60,591/ - and equivalent penalty apart from the penalty of Rs. 500/ - imposed under Section 77 of the Finance Act, 1994. As the issue lies in a short compass, I am deciding the appeal itself, even though the appellant has filed an application for waiver of pre -deposit of the amount demanded in the impugned order.