2015 (3) TMI 1228 - AT - Service Tax

Maintainability of appeal - appeal filed beyond the condonable period of thirty days - Held that - in view of the decision of the Hon ble Apex Court in the case of Singh Enterprises Vs. CCE, Jamshedpur 2007 (12) TMI 11 - SUPREME COURT OF INDIA , neither this Tribunal nor any superior court has power to condone the delay - the appeal has been filed before the lower appellate authority beyond the condonable period of delay - the appeal cannot be entertained - appeal not maintainable - decided against appellant.

Summary

The appeal was dismissed by the Appellate Tribunal CESTAT MUMBAI as it was filed beyond the condonable period of thirty days, following the decision in Singh Enterprises Vs. CCE, Jamshedpur. The appeal was found not maintainable and was dismissed, along with the stay/COD application.