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2017 (9) TMI 1074 - HC - Service TaxPower of Commissioner of Central Excise (Appeals) to condone delay - Section 35(1) of the Central Excise Act, 1944 - condonation of delay - the delay was caused on account of illness of the concerned official of the petitioner-company - Held that: - In view of the limitation of the respondent- authority by a statutory provision, even the genuine cases for condonation of delay cannot be considered and that is why such delays have been condoned by this Court in some cases - Since the present case is also of the same nature, the present petition is also disposed of in same terms and condoning the delay - similar issue decided in the case of M/s. Apotex Research Pvt. Limited, M/s. Surfa Coats (India) Private Limited Versus The Union of India, The Commissioner of Central Excise (Appeals-I) , The Additional Commissioner of Central Excise [2017 (1) TMI 872 - KARNATAKA HIGH COURT]. The matter is restored to the said respondent-Commissioner of Central Excise (Appeals), Mysore, for deciding the appeal on merits - delay condoned - petition allowed - decided in favor of petitioner.
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