Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (11) TMI 176 - AT - Service TaxCondonation of delay of 41 days in filing appeal - power of Commissioner (A) to condone delay beyond 30 days - Held that:- In the present case, the delay was beyond the condonable limit - issue decided in the case of SINGH ENTERPRISES VERSUS COMMISSIONER OF C. EX., JAMSHEDPUR [2007 (12) TMI 11 - SUPREME COURT OF INDIA], where it was held that there was no power to condone the delay after the expiry of 30 days period - delay cannot be condoned - appeal dismissed - decided against appellant.
|