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2015 (3) TMI 1247 - HC - Service TaxMaintainability of appeal - condonation of delay - whether the first appellate authority was justified in dismissing the appeal filed by petitioner on the ground that there is delay of 142 days in filing the appeal? Held that: - Except self serving statement of petitioner there is no material whatsoever available to arrive at a conclusion that order in original dated 27-9-2013 Annexure-D came to be served on petitioner on 9-10-2013 so as to exclude the period from date of order till date of service. In the absence of any proof being tendered petitioner cannot be heard to contend that this court in exercise of power under Article 226 of Constitution of India can condone such delay. When the statute prescribes the period of 60 days as the limitation to file an appeal and there being no provision under the Finance Act, 1994 to condone the delay by first appellate authority, question of entertaining such application for condonation of delay will not be in the domain of appellate authority. Appeal dismissed - delay not condoned.
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