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2019 (7) TMI 504 - AT - Service TaxCondonation of delay in filing appeal - appeal filed before this Tribunal beyond the prescribed time limit of three months for filing the appeal against the impugned order - delay of 310 days and 890 days in filing of these appeals, although there has been a substantial delay in filing the appeal beyond the prescribed period as per the Finance Act - whether the Commissioner (Appeals) is empowered to condone the delay in filing appeal before him under the provisions of Section 85 of Finance Act or not? - HELD THAT:- The Hon‘ble Supreme Court in the case of Hongo India Pvt. Ltd. [2009 (3) TMI 31 - SUPREME COURT] has in a specific and clear term dealt with the application of Section 5 of Limitation Act under the provisions of Central Excise Act which is also applicable in case of Finance Act by virtue in Section 83 of thereof - The decision of Hongo India (P) Ltd. has been specific to the Central Excise Act wherein it is held that that legislative intend by giving liberal interpretation, limitation cannot be extended by invoking the provisions of Section 5 of the Act. Language used in the section makes the position clear that the legislature intended the appellate authority to entertain the appeal by condoning delay only up to 30 days after expiry of 60 days which is normal period for preferring the appeal. Thus the prescribed time limit of three months under the provisions of Section 85 of the Finance Act cannot be extended by importing the provisions of Section 5 of Limitation Act. Appeal allowed - decided in favor of Revenue.
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