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2018 (11) TMI 23 - AT - Service TaxCondonation of delay in filing appeal - appeal was filed before him after 826 days from the date of receipt of the adjudication order - Section 85 of the Finance Act, 1994 - Held that:- It is evident that the appeal was preferred before the office of the Commissioner (Appeals) after more than 800 days from the date of receipt of the adjudication order. With regard to filing of appeal before the Commissioner (Appeals), Section 85 of the Finance Act, 1994 mandates that the same should be presented within three months from the date of receipt of the decision or order by the adjudicating authority. The proviso clause appended to Section 85 of the Act, provides discretion to the Commissioner (Appeals) for condoning the delay up to a further period of three months, if the appeal is not filed within the stipulated period. On perusal of Section 85 of the Act, it reveals that the Commissioner (Appeals) can only entertain the appeal (with condonation of delay application) up to a period of six months from the date of receipt of the adjudication order by the assessee-appellant - In this case, since the appeal was preferred by the appellant after 826 days from the date of the order, the same is not maintainable for consideration by the Commissioner (Appeals). The appeal filed by appellant is dismissed.
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