Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (8) TMI 1326 - AT - Service TaxCondonation of delay - financial difficulties - inability to arrange the money for making the mandatory deposits for filing appeal - reference made to the case Union of India & Others Versus Perayam Subhash & Others [2008 (2) TMI 862 - SUPREME COURT] - Held that: - the case of Perayam Subhash & Others not applicable as merits of the case is involved. The requirement of mandatory deposit under the provision of Section 35F, of the Central Excise Act 1944 as amended is linked with the filing of appeal. The delay in filing the appeal for arranging the fund for mandatory deposit would be the general feature, without any material. The delay of filing appeals would be considered on the basis of facts of each case - no reason found for condoning the delay - appeal rejected - decided against appellant.
|