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2016 (1) TMI 927 - HC - Service TaxCondonation of delay in filing of appeal before Commissioner (appeals) - delay of 104 days - Held that:- law is the Commissioner and the High Court has no power to admit an appeal where it is filed beyond the statutory time limit prescribed in the statute including the condonable period. Though the ‘Order' passed in ITC Ltd. [1990 (8) TMI 173 - SUPREME COURT OF INDIA] is strongly relied on by the appellant, the same is not applicable as the said ‘Order' was passed considering the peculiar facts and circumstances of the said case and in view of the concession made on behalf of the Revenue as evident from paragraph 1 of the said ‘Order'. - Delay cannot be condoned - Decided against the assessee.
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