JUDGMENT :

I. Mahanty, J.

In the present writ application, the petitioner (M/s.Jay Balaji Jyoti Steels Ltd.) has sought to challenge the order dated 24.10.2013 passed by the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) in Appeal No.ST/70690/2013-SM dismissing the said appeal on the ground that the Commissioner (Appeals) is vested with the power to condone the delay of 30 days in addition to the statutory limit of 60 days as prescribed under Section 35F of the Central Excise Act, 1944 and the appeal having been filed beyond the 90 days permissible, the same was dismissed on the ground of delay and affirmed by the CESTAT.

2. Shorn of unnecessary details, it is suffice to note that the petitioner-company in the present case while being registered under the Service Tax law as envisaged under Finance Act, 1994 under the category of “transport of goods by road service” by virtue of Rule (2)(1) (d)(b) of the Service Tax Rules, 1994, having not deposited the service tax including education cess and other cess was liable for demand of Rs.7,54,752.00, on the allegation that, there has been willful suppression by the petitioner-company and consequently, contravention of the Act.