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2017 (3) TMI 312 - CESTAT MUMBAICondonation of delay of 111 days - the appeal could not be filed within the stipulated period of three months owing to internal procedures that had to be complied with before filing the appeal - Held that: - It is seen that between 23rd May 2016 and 18th July 2016, the Export Inspection Council, the empowered body, was without a Chairman and that without the approval of Chairman funds for pre-deposit, a mandatory requirement for filing of appeals, could not be released - the rigour of procedure for entering into dispute with the tax authorities stood in the way of prompt filing of appeal - the reasons ascribed for failure to file the appeal in time appears to be acceptable - delay condoned - appeal allowed.
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