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2019 (4) TMI 938 - AT - Service TaxCondonation of delay in filing appeal - time limitation - appeal filed beyond the stipulated time frame of 90 days from the date of receipt of the adjudication orders - power of Commissioner (Appeals) to condone delay - HELD THAT:- Section 85 of the Finance Act, 1994 mandates that the appeal shall be filed before the Commissioner (Appeals) within “two months” from the date of receipt of the adjudication order. The said statutory provision has empowered the Commissioner (Appeals) for condonation of delay upto a further period of “one month”, if the appeal is not presented within the stipulated time frame of two months - thus, the Commissioner (Appeals) is not empowered to condone the delay, if the appeal is presented before him beyond the period of three months. Admittedly, in this case, appeals were preferred by the appellant beyond the prescribed time limit provided in the statute. Thus, the Commissioner (Appeals) has rightly rejected the appeal on the ground of limitation. Appeal dismissed.
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