2015 (10) TMI 2506 - AT - Service Tax

Condonation of delay of 40 days - Section 85(3A) of Finance Act, 1994 - Revenue submitted that in view of the judgement of the Hon ble Supreme Court in the case of Singh Enterprises v. CCE-JSR. 2007 (12) TMI 11 - SUPREME COURT OF INDIA , the ld.Commsisioner is not vested with the power to condone the delay beyond one month in addition to the statutory limit of two months in filing the appeal before him - Held that - we find force in the contention of Revenue, therefore, the appeal is dismissed. - Decided against the assessee

Summary

The appeal was dismissed due to a delay of 40 days in filing. The delay was condoned initially, but the appeal was ultimately dismissed as it exceeded the statutory period. The Commissioner was found to lack the power to condone delays beyond the specified limit.