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2018 (11) TMI 760 - HC - Service TaxTime limitation of filing appeal - Jurisdiction - power of Commissioner of GST and Central Excise (Appeals) to condone delay - Held that:- It is true that the Commissioner of Central Excise (Appeals), Salem, in Appeal Nos. 199 to 203 and 206/2014-ST, has allowed and set aside the orders passed by the Adjudicating Authority, by an order dated 8-10-2014 in respect of the same issue filed by other Co-operative Societies. If this is the factual position, then this Court is of the view that the petitioner should not be non-suited and the interest of the Society should not be prejudiced on a technical ground. The delay in filing the appeal petition is condoned and the second respondent is requested to take the appeal petition and decide the same on merits - petition allowed.
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