Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (11) TMI 1332 - AT - Service TaxCondonation of delay of 490 days in filing appeal - time limitation - appeal rejected on the ground that the appeal was preferred before him with a delay of 490 days - sub-section (3A) of Section 85 of the Finance Act, 1994 - HELD THAT:- On a plain reading of such statutory provisions, it transpires that the statute in clear and ambiguous terms has prescribed the time limit, within which the appeal has to be preferred and the Commissioner (Appeals) was also empowered to condone the delay within the prescribed condonable period. In this case, since the appeal was preferred by the appellant beyond the period of three months from the date of receipt of the adjudication order, which is an admitted fact on record, the appeal rejected by the Commissioner (Appeals) is proper and justified and cannot be interfered with at this juncture. With regard to filing of appeal and entertaining the same by the Commissioner (Appeals), the Hon’ble Supreme Court in the case of Singh Enterprises vs. CCE, Jamshedpur [2007 (12) TMI 11 - SUPREME COURT] has held that appeal preferred before the Commissioner (Appeals) beyond the period of three months cannot be entertained by the appellate authority. There are no infirmity in the impugned order passed by the learned Commissioner (Appeals) - appeal dismissed.
|