Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2013 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (3) TMI 566 - AT - Service TaxApplication for Condonation of delay, rejected by Commissioner (appeals) - Delay more than 10 months – Held that – Reliance was made on the case Singh Enterprises vs. CCE, Jamshedpur [2007 (12) TMI 11 - SUPREME COURT OF INDIA] wherein it was held that a Commissioner (Appeals) did not have the power to condone any delay of appeal beyond the condonable period of delay prescribed under Section 35 of the Central Excise Act, 1944. The apex court further held that even this Tribunal, High Court, or even the Supreme Court could not condone such delay. - Appeal dismissed - Against the assessee.
|