SAKTHI CONSTRUCTION INDIA (P) LTD. Vs. COMMISSIONER (APPEALS)

JUDGEMENT

(1.) THE petitioner seeks for issuance of a writ of certiorari, to call for the records of the second respondent in Order -in -Original No. 72 of 2011 dated 14.10.2011 and culminating in order of the first respondent in order appeal CMB -CEX -000 -APP -027 -14 dated 24.3.2014 and quash the order dated 14.10.2011 of the second respondent culminating in the order dated 24.03.2014 of the first respondent passed therein.

(2.) THE petitioner was aggrieved by the order passed by the second respondent dated 14.10.2011, by which the second respondent confirmed the payment of service tax and education cess and secondary and higher education cess and also demanded appropriate interest in terms of Section 75 of the Finance Act, 1994, as against which the petitioner preferred an appeal to the Commissioner of Central Excise (Appeals). On the date when the appeal was presented, it was admittedly beyond the period of limitation and beyond the condonable limit of the appellate authority. Challenging the same, the present writ petition has been filed.