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CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL

NEW DELHI

PRINCIPAL BENCH – COURT NO. – IV

Service Tax Appeal No. 50824 of 2021

[Arising out of Order-in-Original/Appeal No. 067(CRM)ST/JDR/2021 dated

03.03.2021 passed by the Commissioner of Central Excise & Central Goods and

Service Tax (Appeals), Jodhpur]

Shri Bhanwar Lal …Appellant

Ganesh Chowl,

Jhadoli Pidwara,

Distt. Sirohi – 307022 (Raj.)

VERSUS

Commissioner of CGST - Jodhpur …Respondent

G-105, New Industrial Area,

Opp. Diesel Shed, Basni, Jodhpur,

Rajasthan - 302003

APPEARANCE:

None for the Appellant

Shri Aejaz Ahmad, Authorized Representative for the Respondent

CORAM:

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

HON’BLE MR. P.V. SUBBA RAO, MEMBER (TECHNICAL)

DATE OF HEARING: 29.04.2026

DATE OF DECISION: 29.04.2026

FINAL ORDER NO. 51003/2026

DR. RACHNA GUPTA

None is present for the appellant. Appeal pertains to the

Year 2021. The effective opportunities have already been given to

the appellant. Hence, while following the decision of Hon’ble

Supreme Court in the case of Balaji Steel Re-rolling Mills Vs.

Commissioner of Central Excise & Customs reported as 2014

(310) ELT 209, wherein it is held that appeal before Tribunal not

to be dismissed in default but only on merits as the order under

challenge and grounds of appeal are available to Tribunal for

consideration and that no inherent power is vested with the

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Service Tax Appeal No. 50824 of 2021

Tribunal. Thus, we decide the present appeal based on its own

record in absence of the appellant.

2. Present appeal is filed to assail Order-in-Appeal No. 067/2021

dated 03.03.2021 vide which Commissioner (Appeals) has rejected

the appeal before him on the grounds of limitation without going

into the merits of the case.

3. The facts, in brief, relevant for the present adjudication are

that the Officer of DGGI, Jaipur Zonal Unit received an information

about various advisors of M/s. Adarsh Credit Co-operative Society

Ltd. (ACCSL) to have received commission from ACCSL in lieu of

providing Business Auxiliary Services. But the advisors were not

paying due service tax on the amount of commission received.

ACCSL was required to provide the requisite documents. Based

thereupon, it is observed that appellant, as an advisor, had

received commission from ACCSL of an amount of Rs. 62,76,532/-

during the period from April 2014 to March 2017 but the service tax

has not been paid. Based on the said observation that the Show

Cause notice bearing No. 60/2018-19/7806 dated 09.11.2019 was

served upon the appellant proposing the demand of service tax

amounting to Rs.8,84,527/- along with interest at the appropriate

rates and the proportionate penalties in terms of Section 77 and 78

(1) of the Finance Act, 1994. The proposal was confirmed vide

Order-in-Original No. 36/2019-20 dated 28.12.2019. The appeal

against the said order has been rejected as time barred vide the

impugned Order-in-Appeal.

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Service Tax Appeal No. 50824 of 2021

4. Learned Departmental Representative has submitted that

there has occurred a substantial delay of 295 days in filing the

appeal before the Commissioner (Appeals). Hence there is no

infirmity in the order under challenge.

5. After hearing learned Departmental Representative and

perusing the grounds of appeal as well as the impugned order, it is

observed that the appeal before Commissioner (Appeals) was filed

against the Order-in-Original dated 28.12.2019. Commissioner

(Appeals) in Para 8 has observed as follows:

“On examination of the report received from the adjudicating

authority, I find that the impugned order was passed by the

adjudicating authority on 28.12.2019 and dispatched the same

through post on dated 28.12.2019. Copy of the relevant page of

dispatch register showing the name of the appellant have also been

enclosed by the departmental officer.

I also find that a Personal Hearing intimation letter dated

12.01.2021 was sent to the appellant. The said letter was received

back from the postal authority with the following remark:

"ঋा(cid:593)कता१ लेने से इंकार कर