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2013 (7) TMI 744 - CESTAT BANGALORECondonation of delay – assessee pleaded for condonation of delay of 104 days in filing the appeal – Held that:- The appeal cannot be considered as submitted by the learned Superintendent (AR) - the question of condonation of delay becomes irrelevant - the appeal has to be rejected on the ground of delay and merits - The question of considering the stay application also does not arise - Commissioner (A) could not have condoned the delay at all - the question of entertaining the appeal before the Tribunal also does not arise as held in SINGH ENTERPRISES Versus COMMISSIONER OF C. EX., JAMSHEDPUR( 2007 (12) TMI 11 - SUPREME COURT OF INDIA) – appeal decided against assessee.
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