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2013 (5) TMI 26 - CESTAT NEW DELHICondonation of delay of 657 days in filing appeals before Commissioner (Appeals) - Held that:- Appeals in the present case not filed in time. There is abnormal delay even after receipt of impugned orders on time. An appeal shall be presented within three months from the date of receipt of the order of such adjudicating authority, relating to service tax, interest or penalty & further period of three months on sufficient cause. Accordingly the appeals have not been filed in stipulated period as has been dealt with in Section 85 of the Finance Act 1994. As the delay occurred at in filing appeal before Commissioner (Appeals) level and Tribunal cannot use its power of condonation of delay which is exercisable for orders passed by Commissioner (Appeals). COD Application rejected.
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