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2019 (11) TMI 498 - HC - Service TaxCondonation of delay in filing appeal - an appeal was filed by the Managing Director of the petitioner-firm with a delay of 272 days, due to reasons, beyond his control, like death of his mother, hospitalization and recovery of his illness - power of Commissioner (Appeals) to condone delay - HELD THAT:- This Court is not inclined to interfere with the order of the Tribunal, on the ground that in a similar case in M/S. FALCON TYPES LTD. VERSUS THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, THE COMMISSIONER OF CUSTOMS (SEAPORT-IMPORT) [2016 (7) TMI 40 - MADRAS HIGH COURT], we have considered the power of the appellate authority to condone the delay beyond the extendable period and it was held that It is well settled law that When the appeal itself is time barred and when the appellate authority or the CESTAT, Chennai, cannot condone the delay, in terms of the statutory provisions, prescribing a specific period of limitation. Petition dismissed - decided against petitioner.
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