2013 (1) TMI 631 - AT - Service Tax

Condonation of Delay - Section 35B(3) of Central Excise Act, 1944 - Committee of Commissioners who had reviewed the order had a difference of opinion and the matter went to the jurisdictional Chief Commissioner - Held that - Committee of Commissioners has taken more than three months to decide whether the appeal needs to be filed or not. No reason to condone the delay - Against revenue

Summary

The Revenue filed an appeal with the Appellate Tribunal CESTAT Mumbai, seeking condonation of delay in filing the appeal. The appeal was filed late due to a difference of opinion among Commissioners, resulting in a delay beyond the three-month limit specified by the Central Excise Act, 1944. The Tribunal dismissed the application for condonation of delay and consequently dismissed the appeal.