Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (6) TMI 380 - AT - Service TaxMaintainability of appeal - condonation of delay - appeal was dismissed on the ground of limitation as also on the ground of non observance of the provisions of Section 35F - HELD THAT:- The date of 26.02.2016, as disclosed by the appellants themselves is the date when they retrieved the copy of the order from the drawer of the expired worker. This fact itself leads to inevitable conclusion that the order was received by the assessee prior to the said date and was kept in the drawer and was taken out only on 26.02.2016. In such a scenario, the date of recovery of the order from the drawer of the employee, who had since expired, cannot be treated as date of receipt of the order. Admittedly, the order was received by them much prior to the said date, inasmuch as there is no evidence on record to reflect that the order dispatched on 30.09.2013 was received back by the Revenue as undelivered. As such, we agree with the learned Commissioner (Appeals) that the appeal filed on 30.03.2016 against an order on 30.09.2013 is hopelessly barred by limitation. The legal issue as to whether the Commissioner (Appeals) can condone the delay beyond the period prescribed in the Act stands decided against the assessee in the case of SINGH ENTERPRISES VERSUS COMMISSIONER OF C. EX., JAMSHEDPUR [2007 (12) TMI 11 - SUPREME COURT]. Appeal dismissed - decided against appellant.
|