SIVALOGAM STEELS PVT LTD Vs. CUSTOMS EXCISE AND SERVICE TAX APPELLATE TRIBUNAL; COMMISSIONER OF CENTRAL EXCISE (APPEALS)

JUDGEMENT

(1.) Being aggrieved by the order of the Customs Excise and Service Tax Appellate Tribunal (CESTAT), Chennai Bench, made in Appeal Nos.E.40662/2015-DB and E.40663/2015-DB dated 25.09.2015, declining to condone the delay of 405 days in filing the appeals, against the final orders in Nos.41234/2015 and 41235/2015, respectively, instant Civil Miscellaneous Appeals viz., CMA Nos.754 and 755 of 2016, are filed.

(2.) Assailing the correctness of the impugned orders, Mr.L.J.Vengatesh, learned counsel for the appellant submitted that before CESTAT, Chennai Bench, imposition of duty and personal penalty of Rs.10,37,673/-, were challenged.

(3.) According to the learned counsel for the appellant, though the order dated 10.09.2013 passed in Appeal Nos.121 and 122 of 2013 dated 10.09.2013, was received by the appellant's tenant on 05.11.2013, it was misplaced by them and thereafter they handed over the same to the appellant in the month of January 2015. He further submitted that the statutory time limit for filing of the appeal ended on 04.02.2014, but the appeal could not be filed within the stipulated time, for the abovesaid reason.