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2014 (7) TMI 825 - AT - Service TaxCondonation of delay for filing of an appeal before commissioner (appeals) - Inordinate delay of 228 days - Held that:- As per the provisions of Section 85 (3A) of the Finance Act, 1994, an appeal is required to be presented within two months from the date of receipt of the impugned order before the Commissioner, Central Excise (Appeals), after the amendment which took place by the Finance Act, 2012, made effective from 28.05.2012 - impugned order dated 16.07.2012 issued on 20.07.2012 was received by the appellant on 26.7.2012 and accordingly an appeal was required to be presented on 15.03.2013, which resulted into delay of 5 months and 18 days. Commissioner, Central Excise (Appeals) can condone the delay of maximum one month if sufficient cause has been shown by the appellant. As period of delay in filing appeal in the present case is 5 months and 18 days, hence it is beyond the powers vested to me under the statute (Proviso to Section 85(3A) of the Finance Act, 1994) under which a maximum period of one month of delay can be condoned by the Appellate Authority - No reason to condone the delay in filing the same and thus, hold the appeal filed by the appellant as time barred - Following decision of Singh Enterprises [2007 (12) TMI 11 - SUPREME COURT OF INDIA] - Condonation denied.
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