DIDAR MOTORS Vs. COMMISSIONER OF SERVICE TAX

JUDGEMENT

(1.) These appeals are filed under Section 35G of the Central Excise Act, 1944 challenging a common order passed by the second respondent refusing to condone the delay of 12 days in filing the appeals on the ground that each day's delay has not been explained.

(2.) Heard Mr.Satish Sundar, learned counsel for the appellant. In view of the limited nature of the dispute involved in the appeals, we directed Mr.V. Sundareswaran, learned Senior Panel Counsel to take notice for the first respondent.

(3.) The appellant is an authorized service station for sales and service of Honda brand two wheelers. The appellant was issued with three show cause notices bearing Nos.47/2009 dated 17.3.2009, 15/2010 dated 30.3.2010 and 04/2011 dated 9.2.2011, on the ground that the appellant had contravened Sections 68, 69 and 70 of the Finance Act, 1994 read with Rules 4, 6(1) and 7 of the Service Tax Rules, in as much as they did not discharge the service tax liability within the prescribed time and did not register with the Service Tax Department during the relevant point of time and also did not file S.T.3 returns during the relevant time.