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2010 (5) TMI 457 - CESTAT, BANGALOREAppeal to Commissioner (Appeal) – Limitation – Appeal dismissed by Commissioner (Appeal) on the ground of delay - appeals before the Commissioner (Appeals), under Form ST-4 - appeals under the Finance Act, 1994, can be filed within 90 days from the date of receipt of the Order-in-Original - appellant had filed application for condonation of delay of appeals for filing the appeals beyond 60 days as envisaged under Section 35 of Central Excise Act, 1944, but within 30 days - delay of 28 days and which is within the powers of the ld. Commissioner (Appeals) to condone and suffice to say, that the powers could have been exercised by the ld. Commissioner (Appeals) in a better perspective than to dismiss the appeals for delay - Commissioner (Appeals) should have condoned the delay and taken up the appeals for disposal on merits. In view of this, we set aside the impugned order and allow the appeals filed by the assessee by way of remand
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