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2021 (12) TMI 625 - HC - Service TaxCondonation of delay in filing appeal - sufficient cause for delay is given or not - HELD THAT:- It is clear from Section 85 of the Finance Act, 1994 that the prescribed period of limitation for filing an appeal is of two months and if there is any delay caused in filing of the appeal, the Commissioner (Appeals) Central Excise and GST has the power to condone the delay, if the delay is not beyond the period of further one month from the expiry of the earlier period of two months, provided the Commissioner is satisfied that there is sufficient cause shown by the appellant. In the present case, the appeal was admittedly filed after expiry of total period of three months and therefore, it was well beyond the limitation period, including extended limitation period as prescribed under Section 85 and therefore, the Appellate Authority has no jurisdiction to entertain the appeal. Petition dismissed.
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