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2022 (7) TMI 1243 - AT - Service TaxCondonation of delay of 302 days in filing appeal - sufficient reasons for delay or not - section 35 of the Central Excise Act, 1944 - HELD THAT:- Section 35 of the Central Excise Act (which also applies to Service tax matters by virtue of Section 83 of the Finance Act, 1994) provides the right of appeal. It is undisputed that it places a limitation on the extent to which the delay can be condoned by the Commissioner (Appeals). He cannot condone delay of more than one month. There is no provision in this Section for either Tribunal or any other authority to condone the delay in filing appeal before Commissioner (Appeals) in excess of one month. The limitation laid down in the law is sacrosanct and courts and more so Commissioner (Appeals) and Tribunal who are creatures of statute cannot go beyond it. Appeal dismissed.
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