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2015 (3) TMI 1225 - AT - Service TaxApplication for condonation of delay - delay in filing appeal - signature of authorized signatory missing - Held that: - the appeal was filed by the appellant beyond the statutory period of three months and the condonable period of three months prescribed under section 85 of the Finance Act, 1994. Hence, in view of the judgement of the Hon’ble Supreme Court in the case of Singh Enterprises vs. Commr. Of Central Excise, Jamshedpur [2007 (12) TMI 11 - SUPREME COURT OF INDIA], it was held that, the Ld.Commissioner(Appeals) has no power to condone the delay beyond the period of three months in addition to the statutory limit of three months as prescribed under section 85 of the Finance Act, 1994. Accordingly, the appeal is dismissed.
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