Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (1) TMI 102 - AT - Service TaxCondonation of delay - time limitation - It is on record that the Assistant Commissioner's order dated 17.2.2012 was received by the appellant on 27.2.2012. The appeal against the Additional Commissioner's order was filed before the Commissioner (Appeals) on 28.3.2013 - whether the appellant's appeal before the Commissioner (Appeals) was time barred and whether the period of delay was far beyond that which can be condoned by the Commissioner (Appeals)? Held that: - Section 35 of the Central Excise Act, 1944 provides than an appeal may be filed to the Commissioner (Appeals) against any decision or order passed by the Central Excise officer lower in rank than the Commissioner within the period of 60 days from the date of communication of such order. Commissioner (Appeals) has also been given the discretion to condone the delay in such filing if the appeal is filed within a further period of 30 days beyond the period of 60 days allowed. In the present case, I find that the appeal is filed after the expiry of 9 months and 27 days. It is obvious that the delay in filing the appeal is much beyond the period of 30 days for which Section 35 vested the discretion with the Commissioner (Appeals). Since appeal has been filed beyond such period, it has been rightly dismissed by the Commissioner (Appeals). Appeal dismissed - decided against appellant.
|