G. MUTHUKUMAR Vs. CESTAT

JUDGEMENT

(1.) This Civil Miscellaneous appeal has been directed against the order dated 20-7-2011 passed in Final Order No. 774/2011 by the first respondent. The appellant is a cable TV operator in Aruppukottai. The Assistant Commissioner, Central Excise and Service Tax has issued a show cause notice and thereby directed the petitioner to pay a demand of Rs. 1,53,000/- towards Service Tax. On the basis of such order, the Commissioner of Central Excise who has been arrayed as second respondent has issued Final Order. The petitioner has attempted to file appeal against the Final Order passed by the second respondent which a delay of 256 days and the first respondent has dismissed the same. Against the dismissal order, the present Civil Miscellaneous Appeal has been preferred.

(2.) On the side of the appellant, the following substantial questions of law have been raised for consideration:

(3.) The learned counsel appearing for the appellant has contended that the impugned order has been passed by the second respondent on 24-2-2010 and the same has been received by the petitioner on 2-2-2011 and the first respondent without considering the date on which the petitioner has received the order passed by the second respondent has erroneously dismissed the delay execution petition and therefore, the order passed by the first respondent is liable to be set aside.