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2015 (5) TMI 886 - HC - Service TaxCondonation of delay - filing of appeal before the Commissioner (Appeals) - Applicability of Limitation Act - Revenue argued that, Normally, the assesses are taking a chance by filing a matter directly in the High Court which is always at the peril and risk of the petitioner, specially when delay is not condonable. This petitioner is not exception to "chance taking petitioner." - Held that:- Commissioner (Appeals) have no power, jurisdiction and authority to condone the delay beyond thirty days - Decision in the case of M/s. Flemingo (Duty Free Shop) Pvt. Ltd., Sandvik Asia Private Limited Versus The Commissioner of Customs (Appeal) And Others [2015 (1) TMI 22 - BOMBAY HIGH COURT] followed - decided against assessee.
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