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2016 (9) TMI 290 - AT - Service TaxRestoration of appeal – time bar - condonation of delay – Held that: - the appeal filed by appellant before this Tribunal against the order dismissing their appeal for time bar does not arise at all. Provisions of Section 84 of Finance Act, 1994 clearly mentions that an appeal has to be filed before first appellate authority within the time frame of 60 days on receipt of the order and further 30 days is granted to file an appeal with an application for condonation of delay. The first appellate authority has no power to entertain an appeal which is filed beyond the period of 90 days. In the case in hand the appellant has filed an appeal after almost two years – reference to be made under Section 74 of the Finance Act, 1994 for seeking redressal. Section 74 of the Finance Act, 1994 – rectification of mistake – mistake apparent from the record – Held that: - the adjudicating authority has passed an reasoned order which records all the submissions made by the appellant and the defence raised against the show-cause notice. Thus, no mistake apparent from the record - at the initial stage itself the first appellate authority has no power to entertain the appeal which is filed beyond the period of limitation – appeal dismissed.
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