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2009 (2) TMI 394 - CESTAT, BANGALOREPenalties- Assessee had filed an appeal before Commissioner (Appeals) after delay of 49 days beyond period of 90 days allowed in terms of proviso to section 85. in support of cause of delay, an affidavit of an employee of assessee was filed wherein said employee stated that due to some urgent personal work he could not attend office and during rearrangement of files, he found that order in original was not attended and, therefore said appeal was not filed within time. Commissioner (Appeals) dismissed appeal on the ground that assessee had not justified delay in filing appeal. whether Commissioner (Appeals) ought to have condoned delay of 49 days in filing appeal and disposed of appeals on merits as reason given in affidavit was convincing. Held-yes.
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