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2019 (9) TMI 120 - AT - Service TaxCondonation of delay in filing appeal - delay of more than one month after the expiry of normal period of limitation - power of Commissioner (appeals) to condone delay - HELD THAT:- Even if the appellant stand that the order was not originally received by them is accepted we find that the copy of the order was again provided to them under the cover of letter dated 30.04.2012. As such, even if the letter dated 30.04.2012 is taken as the relevant date the appeal filed in October, 2013 is barred by limitation. It is well settled law that Commissioner (Appeals) has no powers to condone the delay beyond the period of one month provided under the Act. Reference can be made to the decision of the Supreme Court in the case of SINGH ENTERPRISES VERSUS COMMISSIONER OF C. EX., JAMSHEDPUR [2007 (12) TMI 11 - SUPREME COURT]. Appeal dismissed.
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