2013 (4) TMI 403 - AT - Service Tax

Rejection of appeal as time-barred by Commissioner (A) - Held that - There is no dispute that there is a delay of 355 days in preferring the appeal before Commissioner (Appeals). It is well settled that Commissioner (Appeals) has no power to condone the delay beyond the statutory period. Thus no reason to interfere with the order of Commissioner (Appeals) and the same is upheld.

Summary

The Appellate Tribunal CESTAT CHENNAI upheld the rejection of an appeal by the Commissioner (Appeals) due to a delay of 355 days in filing the appeal. The Tribunal stated that the Commissioner (Appeals) has no power to condone the delay beyond the statutory period. Therefore, the appeal was dismissed.