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2013 (7) TMI 817 - AT - Service TaxCondonation of delay - Held that:- The order-in-original was received by the party on 23.07.2010 and an appeal against the same was filed only on 08.08.2011 with a delay far beyond the condonable period of delay prescribed under Section 85 - Section 5 of Limitation Act 1963 was not applicable and that the Commissioner (Appeals) was not empowered – u/s 35 of the Central Excise Act to condone any delay beyond the condonable period of delay (30 days) - Court relied upon Singh Enterprises Vs. Commissioner (2007 (12) TMI 11 - SUPREME COURT OF INDIA). Waiver and stay application - no representation was made by the assessee despite notice nor any request for adjournment – court dismissed the stay application – decided against assessee.
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