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2019 (5) TMI 265 - AT - Service TaxCondonation of delay in filing appeal - power of Commissioner (A) to condone delay - HELD THAT:- Admittedly in the present case there is a delay of 15 days beyond 90 days which is prescribed in Section 35 of the Central Excise Act for filing the appeal before Commissioner (A) - The Apex Court 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 Commissioner and the High Court were therefore justified in holding that there was no power to condone the delay after the expiry of 30 days period. Appeal dismissed - decided against appellant.
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