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2019 (1) TMI 1649 - AT - Service TaxCondonation of delay of 824 days in filing the appeal - power of Commissioner (Appeals) to condone the delay beyond one month in terms of provision of Section 85(3A) of the Finance Act, 1994 - HELD THAT:- The issue is no more res-integra and stands settled by the Hon’ble Supreme Court in the case of SINGH ENTERPRISES VERSUS COMMISSIONER OF C. EX., JAMSHEDPUR [2007 (12) TMI 11 - SUPREME COURT] - It stands held that the Commissioner (Appeals) cannot condone the delay beyond the period prescribed under the Act. Inasmuch as admittedly there was a delay of 14 months and 17 days in presenting the appeal before Commissioner (Appeals), he has rightly refused to condone the same and has rightly rejected the appeal on limitation. Appeal dismissed.
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