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2017 (7) TMI 601 - CESTAT CHANDIGARHCondonation of delay - Section 35B of Central Excise Act, 1944 read with Rule 8 and Rule 15 of CESTAT (Procedure) Rules, 1982 - Held that: - if the order passed by Commissioner (Appeals) is not legal or proper, then the Committee of Commissioners is required to examine such order and may have the powers to direct an officer to file appeal before the Tribunal. Admittedly, in this case, in compliance with the provisions of Section 35B of Central Excise Act, 1944, read with Section 86 (2A) of the Finance Act, 1994, the committee of Commissioners authorised the Assistant Commissioner, Service tax, Division-III, Gurgaon. It is an admitted fact that the applications are not signed by the person authorised by the Committee of Commissioners as per section 86(2A) of the Finance Act, 1994 read with Section 35B (2) of the Central Excise Act, 1944 - applications for condonation of delay are not maintainable - appeal dismissed - decided against Revenue.
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