Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2015 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (8) TMI 352 - HC - Service TaxValidity of Tribunal's order - Bar of limitation - Tribunal's power to condone the delay - Held that:- If Tribunal's order are borne in mind, then, the Tribunal's conclusion cannot be said to be perverse or vitiated by any error of law apparent on the face of the record. The Tribunal concluded that the law laid down by the Hon'ble Supreme Court in the case of Singh Enterprises vs. Commissioner of Central Excise, Jamshedpur [2007 (12) TMI 11 - SUPREME COURT OF INDIA] concludes the issue against the petitioner and in favour of the Revenue. A similar question in the case of Flemingo (Duty Free Shop) Private Limited vs. Commissioner of Customs (Appeals), Mumbai-I [2015 (1) TMI 22 - BOMBAY HIGH COURT] was considered. The Division Bench following the law laid down by the Hon'ble Supreme Court took the same view. - Court cannot put a premium on the negligent act of the petitioner-appellant of not approaching the Appellate Authority in time by exercising our plenary powers - Decided against assessee.
|