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2012 (9) TMI 812 - AT - Service TaxRejection of appeal on ground of limitation - condonation of delay - OIO received on 30.12.2009, appeal filed with Office of the Commissioner of Service Tax, Chennai inadvertently on 12.3.2010 without filing the same before the Commissioner (Appeals) - appeal came before Commissioner (Appeals) on 2.1.2012 - delay of more than 2 years - Held that:- According to section 85 of the Finance Act, 1994, learned first appellate authority has no power to condone delay beyond the statutory period of three months plus the discretionary period of another three months under the proviso to sub-section 3(3) of section 85 of Finance Act, 1994. Accordingly, any appeal coming to his record beyond prescribed period of limitation fails to be maintainable being barred by limitation. Therefore, Commissioner (Appeals) was right to confine his jurisdiction to section 85(3) of the Finance Act, 1994 to dismiss the appeal of the appellant. Tribunal has no power to drag Revenue to litigation reviving a litigation which came to an end with the passage of time. There is nothing on record to show bona fide of appellant's averments when record of Commissioner of Service Tax does not contain the appeal papers said to have been filed in his office under an acknowledgement. Appellate authority also has no power to take shelter of section 5 of the Limitation Act at all. Accordingly, appeal is liable to be dismissed - Decided against assessee
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