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2019 (8) TMI 1185 - AT - Service TaxRestoration of appeal - appeal was dismissed for non-prosecution - HELD THAT:- In view of the submissions as made by the Ld. Advocate, the Order dt. 16/02/2018 is recalled and restored to its Original number - Appeal restored. Condonation of delay in filing appeal - time limitation - HELD THAT:- The applicant/appellant had filed the appeal before the Lower Appellate Authority almost after expiry of six months and hence, the appeal was rejected as time barred - Hon’ble Supreme Court in the case of SINGH ENTERPRISES VERSUS COMMISSIONER OF C. EX., JAMSHEDPUR [2007 (12) TMI 11 - SUPREME COURT] held that the Tribunal cannot condone the delay, beyond the condonable period, in filing the appeal before the Lower Appellate Authority - Appeal dismissed.
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