SARADHA TRAVELS Vs. COMMISSIONER OF SERVICE TAX, CHENNAI

JUDGEMENT

(1.) This Civil Miscellaneous Appeal has been filed under Section 35G of the Central Excise Act, 1944 challenging the order, dated 28-8-2013 made in S.T./Mis./310/2013 and S.T./417/2012 on the file of the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai [: 2015 37 STR 263 (Tri. - Chennai)]. The substantial questions of law raised before this Court are as follows:

(2.) The brief facts of the case are as follows:

(3.) Aggrieved by the said order, the appellant filed an appeal before the Commissioner of Central Excise (Appeals), who, by order, dated 10-4-2012, dismissed the appeal holding that order-in-original was pasted on the premises of the appellant on 6-10-2010, however, the appeal was filed on 7-12-2012, almost after a period of one year and six months, which is beyond the condonable period and hence the appeal is barred by limitation.