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2022 (12) TMI 467 - AT - Service TaxCondonation of delay in filing appeal - power of Commissioner (Appeals) to condone the delay - sufficient reasons for not filing the appeal within prescribed time limit is shown or not - HELD THAT:- Reliance placed on the decision in the case of SINGH ENTERPRISES VERSUS COMMISSIONER OF C. EX., JAMSHEDPUR [2007 (12) TMI 11 - SUPREME COURT] where it was held that Commissioner and the High Court were therefore justified in holding that there was no power to condone the delay after the expiry of 30 days period. Thus there are no merits in the appeal filed by the appellant - Accordingly the appeal is dismissed under Rule 20 of CESTAT (Procedure) Rules, 1982 for non-prosecution and also on merits following the Hon’ble Supreme Court decision in the case of Singh Enterprises.
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