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2015 (4) TMI 322 - HC - Service TaxCondonation of delay - Inordinate delay of 1085 days - Power of Commissioner to condone delay beyond condonable period - Held that:- It is to be noted that under Section 85(3) of the Finance Act, the appeal to Commissioner (Appeals) was to be filed within three months from the date of communication of the order and as per the proviso to Section 85(3), a further period of three months could be granted where sufficient cause was shown. The Commissioner (Appeals) has no power to condone such abnormal delay. - when the scheme of the special law which herein in this case is the Customs Act and the nature of the remedy provided therein is such that the legislature intended it to be a complete code by itself, which alone should govern the several matters provided by it, it is clear that the provisions of the Limitation Act are necessarily excluded, the benefits conferred therein cannot be called in aid to supplement the provisions of the Act, this Court is of the view that the delay which is beyond the statutory period of limitation, cannot be condoned. Court is not inclined to grant the relief sought for in the writ petition and the same are dismissed - Decided against assessee.
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