2009 (12) TMI 540 - AT - Service Tax

Condonation of delay - in filing the appeal - delay is 489 days - assessees were under a bona fide belief that since the Asstt. Commissioner s order confirming a demand for a certain period was appealed against before the Commissioner (Appeals), successfully, and the appeal is now pending before the Tribunal Held that - demand which was dropped by the AC was confirmed by the Order-in-Revision - assessees were required to prefer appeal within the statutory period of limitation against the Order-in-Revision - appeal is dismissed

Summary

The Appellate Tribunal CESTAT, Chennai dismissed the appeal against service tax liability due to a delay of 489 days in filing the appeal. The delay was not condoned as the explanation provided by the appellant was not accepted. The appeal was dismissed as barred by limitation.