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2020 (7) TMI 293 - AT - Service TaxCondonation of delay in filing appeal - appeal filed after a period of 3 months and 10 days - power of Commissioner (Appeals) to condone delay - sufficient cause for delay present or not - HELD THAT:- The appeal was filed on 02.12.2014 though it was to be filed on or before 22.08.2014 thereby causing a delay of 3 months and 10 days in filing the same before Commissioner (Appeals). We observe that the applicant had, therefore, filed an application praying for condonation of delay before Commissioner (Appeals) and order of Commissioner (Appeals) is in respect of the said application praying for condonation of delay. In view of Section 35 of Central Excise Act, delay was not condoned. As a result where of the appeal could not have sustained. The ground of death as taken is also not sufficient in explaining the impugned delay as admittedly the death of proprietor of appellant occurred during the pendency of proceedings before Commissioner (Appeals). There is no doubt about the fact that no demand can be confirmed and no recovery proceedings can be initiated against a dead person. In the present case, Commissioner (Appeals) has not passed any order of confirming any demand against the dead person. The Order was squarely on the ground of limitation. The same has been upheld by this Tribunal only because of the statutory mandate upon the Commissioner (Appeals) to not to condone the delay beyond three months - Application for COD dismissed.
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