Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (1) TMI 1435 - AT - Service TaxCondonation of delay in filing appeal - time limit of filing of appeal before the Commissioner (Appeals) - Section 85 of FA - Held that:- The adjudication order was received by the appellant on 28.03.2015 and thereafter, the appeal was preferred before the office of the Learned Commissioner (Appeals) on 22.07.2015. The Commissioner (Appeals) is not empowered to condone the delay in late filling of appeal beyond the statutory limit of three months - In this case, since admittedly the appeal was filed beyond three months from the date of receipt of the adjudication order - the Learned Commissioner (Appeals) being a creature under the statute, has rightly dismissed the appeal filed by the appellant. Appeal dismissed - decided against appellant.
|