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2017 (10) TMI 616 - AT - Service TaxTime limitation for filing of an appeal - the Hon’ble Punjab and Haryana High Court have disposed off the writ petition filed by the appellant on 19.02.2015 and thereafter within 26 days, the appellant filed the appeal before the ld. Commissioner (A) - Held that: - provisions of Section 35 of the Central Excise Act, 1944 are to be read in a manner with the limitation for filing the appeal shall start from 19.02.2015 as held by this Tribunal in the case of M/s Mehul Jhaveri [2013 (9) TMI 139 - CESTAT MUMBAI], where it was held that the time taken by the appellant in litigation before the Hon’ble Bombay High Court was excluded then the appeal filed before the Commissioner (Appeals) was within the time. The appellant has filed the appeal before the Ld. Commissioner (A) within 26 days after the disposal of their writ petition by the Hon’ble High court of Punjab and Haryana - the appellant has filed the appeal before the Ld. Commissioner (A) within time - the matter is remanded back to the Ld. Commissioner (A) to decide the issue on merits - appeal allowed by way of remand.
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