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2022 (3) TMI 51 - AT - Service TaxCondonation of delay in filing appeal before the Commissioner (Appeals) - time limitation - appeal before the Commissioner (Appeals) was filed beyond the normal period of limitation of two months and also beyond the one month condonable delay provided in section 85 of the Finance Act, 1994 - the only plea in the appeal is that the appellant was in Meerut jail for 796 days from 23.5.2017 to 30.5.2019 - HELD THAT:- There is no reason why the appellant could not have filed an appeal before Commissioner (Appeals) while in prison. If one cannot seek any legal remedy because one is in jail, no bail application can ever be filed. In fact, the appellant himself had filed for and was granted bail by the High Court. The facts that the appellant was the only son and that he was afraid for safety of his parents also do not explain why an appeal was not filed within time. If the appellant was involved in a criminal case and had to spend time in jail, he would have had access to lawyers. To say that he was not aware that there was a legal remedy against the order of the Assistant Commissioner is unbelievable. At any rate, neither Section 35 of the Central Excise Act nor Section 85 of the Finance Act, 1994 provide for condonation of delay in filing appeals before Commissioner (Appeals) beyond one month. The impugned order is correct and proper in dismissing the appeal for delay and it calls for no interference - Appeal dismissed.
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