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2016 (8) TMI 251 - AT - Service TaxRestoration of appeal – non-compliance of section 35F of the Central Excise Act,1944 - stay application filed after statutory time limit – tax, interest and penalties not paid – Held that: - the appellant did not file any stay application along with their appeal within the statutory period under Section 35F of the Central Excise Act, 1944. The Commissioner (Appeals) was correct in rejecting the letter-cum-stay application, which was submitted after one year and four months of the filing of the appeal and much beyond the statutory period laid down in the Central Excise Act. The only option left for the appellant in such a situation was to deposit the entire amount of tax with interest and penalties before filing of the appeal, as the appellant had not sought waiver of pre-deposit – The Commissioner (Appeals) has therefore rightly rejected the appeal for non-compliance of Section 35F – decided against the appellant.
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