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2019 (7) TMI 495 - AT - Service TaxCondonation of delay of 478 days and 435 days in filing the appeals - power of Commissioner (Appeals) to condone delay - HELD THAT:- The issue whether the Commissioner (Appeals) has powers to condone the delay beyond the period of 30 days, as provided under the Act, stands settled by the Hon’ble Supreme Court decision in the case of Singh Enterprises [ 2007 (12) TMI 11 - SUPREME COURT ]. It stands held that the Commissioner (Appeals) has no powers and jurisdiction to condone the delay beyond the period of 30 days, after expiry of 60 days, which is the normal period for preferring the appeal. Inasmuch as in the present appeals, the delay is more than 30 days, there are no justifiable reasons to interfere with the impugned order of the Commissioner (Appeals). Appeal dismissed.
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