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2019 (11) TMI 58 - AT - Service TaxMaintainability of appeal - time limitation - condonation of delay - appeal was filed on 04.06.2013 i.e. after a period of 3 months and 20 days, whereas the normal period of filing the appeal is 2 months and he has powers to condone further delay of one month only - HELD THAT:- Whether the Commissioner (Appeals) has jurisdiction to condone the delay beyond the period prescribed under the Act stand decided by Hon’ble Supreme Court in the case of SINGH ENTERPRISES VERSUS COMMISSIONER OF C. EX., JAMSHEDPUR [2007 (12) TMI 11 - SUPREME COURT] where it was held that because of lack of experience in business there was delay, is not a adequate reason, delay not condoned. Inasmuch as admittedly there was a delay of one month and 20 days in filing the appeal, Commissioner (Appeals) has rightly rejected the same as barred by limitation - Appeal dismissed - decided against appellant.
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