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2023 (11) TMI 99 - AT - Service TaxCondonation of delay in filing appeal - Appellant was required to file the appeal on or before 17.03.2017 but the appeal was finally filed only on 15.05.2017 i.e. even after the condonable period of 30 days - HELD THAT:- Hon’ble Supreme Court in the case of SINGH ENTERPRISES VERSUS COMMISSIONER OF C. EX., JAMSHEDPUR [2007 (12) TMI 11 - SUPREME COURT] held that The Commissioner and the High Court were therefore justified in holding that there was no power to condone the delay after the expiry of 30 days period. Thus, the Tribunal is not competent to condone the delay in filing of the appeal before the first Appellate Authority beyond the condonable period, and accordingly the appeal is dismissed.
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