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2020 (1) TMI 1326 - CESTAT NEW DELHICondonation of delay in filing appeal - time limitation - appeal before him was filed after a period of 3 months and 10 days - power of Commissioner (Appeals) to condone the delay beyond three months - HELD THAT:- That before the Commissioner (Appeals) the Order-in-Original 17/ST-2013 dated 21.03.2013 was challenged. The same was acknowledged to be received by the appellant on 23.06.2014. However, the appeal was filed on 02.12.2014 though it was to be filed on or before 22.08.2014 thereby causing a delay of 3 months and 10 days in filing the same before Commissioner (Appeals). We observe that the applicant had, therefore, filed an application praying for condonation of delay before Commissioner (Appeals) and order of Commissioner (Appeals) is in respect of the said application praying for condonation of delay. In view of Section 35 of Central Excise Act, delay was not condoned. As a result where of the appeal could not have sustained. In the present case, Commissioner (Appeals) has not passed any order of confirming any demand against the dead person. The Order was squarely on the ground of limitation. The same has been upheld by this Tribunal only because of the statutory mandate upon the Commissioner (Appeals) to not to condone the delay beyond three months. Application dismissed.
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