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2011 (3) TMI 878 - CESTAT, BANGALOREWaiver of pre-deposit - Condonation of delay - Limitation - Appeal should have been file on or before by 13/07/2009 whereas it has been filed on 15/01/2010 resulting in a delay of 6 months beyond the prescribed period of three months - As per the Finance Act, 1994 the Commissioner(Appeals) is not empowered to condone the delay in filing of appeal beyond three months after the expiry of statutory period of three months in terms of Section 85 of the Finance Act, 1994 - Hence, the appeal is not maintainable as the same is filed beyond the statutory time limit - Accordingly, the appeal is rejected as barred by limitation of time.
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