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2016 (1) TMI 394 - AT - Service TaxCondonation of delay in filing of appeal before Commissioner (Appeals) - it was submitted that the concerned employee was on leave was given for delay in filing the appeal - Held that:- The delay was almost three months beyond the statutory time of three months. The learned Commissioner (Appeals) specifically examined the request for condonation of delay, to exercise powers under proviso to sub-section (3) of Section 85 of the Finance Act, 1994 and discussed the same in para 11 of her order. The material submitted by the appellants were examined and same are found to be factually incorrect and not in consonance with the pleadings made by the appellant. Accordingly, the ld. Commissioner (Appeals) came to the conclusion that there is no justifiable ground for condonation of delay as she was not satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the period of three months as stipulated under Section 85. Condonation denied - Decided against the appellant.
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