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CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL

NEW DELHI

PRINCIPAL BENCH – COURT NO. – IV

Service Tax Appeal No. 51194 of 2025

[Arising out of Order-in-Appeal No. BHO-EXCUS-001-APP-58-24-25 dated

06.06.2024 passed by the Central Goods and Service Tax & Central Excise

(Appeals), Bhopal]

M/s. N.K. Enterprises …Appellant

(Prop. Naveen Mittal), S 32,

Jayendraganj, Gwalior,

Madhya Pradesh - 474009

VERSUS

Commissioner of Central Goods and

Service Tax, Excise and Customs, Bhopal …Respondent

Administrative Area,

Vindhyachal Bhawan, Arera Hills,

Bhopal, Madhya Pradesh - 462011

APPEARANCE:

Shri Gokul Holani and Ms. Arpita Pande, Advocates for the Appellant

Shri Ram Pravesh Prasad, Authorized Representative for the Respondent

CORAM:

HON’BLE DR. RACHNA GUPTA, MEMBER (JUDICIAL)

DATE OF HEARING: 13.02.2026

DATE OF DECISION: 25.05.2026

FINAL ORDER NO. 50998/2026

DR. RACHNA GUPTA

Present appeal is filed to assail Order-in-Appeal No. 58-24-25

dated 06.06.2024, vide which the appeal before Commissioner

(Appeals) has been reject on the grounds of limitation. The said

appeal was filed against the Order-in-Original No. 101/2022-23

dated 23.02.2023 vide which the service tax demand of

Rs.3,31,157/- along with interest and the penalties was confirmed

against the appellant who is engaged in providing taxable service as

that of ‘Maintenance or Repair Service’ without discharging the

respective service tax liability.

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Service Tax Appeal No. 51194 of 2025

2. I have heard Shri Gokul Holani and Ms. Arpita Pande, learned

Advocates for the appellant and Shri Ram Pravesh Prasad, learned

Authorized Representative for the respondent.

3. Learned counsel for the appellant has submitted that the

impugned order was passed at the second stage of litigation. It is

submitted that the Commissioner (Appeals) has rejected the appeal

on the grounds of delay but without affording any opportunity to

the appellant to explain the delay. Nor any opportunity was given

to a application seeking condonation of delay. This amounts to b

the violation of principles of natural justice. It is further submitted

that the appellant had filed an application before Commissioner

(Appeals) seeking restoration of the appeal before him. However,

the same has also been dismissed by Commissioner (Appeals).

Learned counsel also submitted that Order-in-Original dated

23.02.2023 was served to the appellant on 15.03.2023 has also

been acknowledged by Commissioner (Appeals) in the impugned

order. The appeal therefore should have been filed before him till

15.05.2023. But the appeal was filed on 12.06.2023, however was

filed within 30 days of period condonable by Commissioner

(Appeals). The act of Commissioner (Appeals) for not granting any

opportunity to explain the sufficient reason is unjustified. The order

is accordingly liable to be set aside.

3.1 While submitting about the sufficient reason for the delay,

learned counsel has mentioned that delay occurred due to ill health

of the appellant. A medical certificate dated 28.04.2023 is

impressed upon with the affidavit of the appellant. It is submitted

that the appellant was genuinely retrained from acting well within

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Service Tax Appeal No. 51194 of 2025

the time for the reasons beyond his control. Had the Commissioner

(Appeals) given the opportunity to the appellant, the appropriate

application mentioning the said sufficient cause would have been

filed before him. The said cause was brought to his notice by way

of filing an application seeking restoration of the appeal by recalling

his order. However, the said application was also dismissed.

Learned counsel has relied upon the decision of Hon’ble Supreme

Court in the case of N. Balakrishnan Vs. M. Krishnamurthy

reported as 2008 (228) ELT 162 (SC), Wherein it was held that

length of delay is not at all relevant as rules of limitation are not

meant to destroy the rights of the parties. With these submissions,

the order under challenge is prayed to be set aside and the appeal

is prayed to be allowed.

4. While rebutting these submissions, learn