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2009 (1) TMI 139 - AT - Service TaxCOD application by revenue for condoning the delay of 78 days - second review by the Committee of Commissioners - In the second review, there was difference of opinion between the Commissioners. Thereafter, the Chief Commissioner decided to file an appeal before the Tribunal - once the Review Committee has taken a decision not to file an appeal before CESTAT, then the said Committee becomes functus officio - once the Committee decided to accept the OIA, the matter ends then and there. There is no legal provision for sitting in judgments over the decision of the Review Committee – delay in filing appeal is not condoned
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