Kalyan Jyoti Sengupta, J.

1. This writ petition has been filed by the petitioner-assessee challenging the order dt. 17.7.2013 passed by the Additional Commissioner of Customs, Central Excise and Service Tax.

We have heard Sri Vedula Srinivas, learned counsel for the petitioner, and Sri V. Gopalakrishna Gokhaley, learned counsel for the respondents.

By the impugned order the Commissioner confirmed the demand as raised under Section 11A of the Central Excise Act, 1944 (hereinafter referred to as 'the Act') and also imposed penalty of Rs. 5,00,000/-. The aforesaid order was taken to appellate authority by the assessee with an application for condonation of the delay. However, the said appellate authority by order dt. 26.2.2014 dismissed the application for condonation of delay observing that the appeal was presented beyond the condonable period, namely, the period that could be condonable under Section 35(1) of the Central Excise Act. Consequently, the appellate authority dismissed the appeal. This order of the appellate authority is not challenged before us. Thereafter, the assessee approached the learned Tribunal, namely, the Customs, Excise & Service Tax Appellate Tribunal, South