2014 (10) TMI 347 - AT - Service Tax

Condonation of delay - Appeal filed beyond period of 3 months - Held that - appellant has filed the appeal on 20.03.2014 while the appeal should have been filed on or before 17.01.2013 and seek the condonation of delay. We are of the view that the appeal filed beyond the period that could be condoned by the first appellate authority could not have been entertained and disposed of by him, is the law which has been settled by the apex Court in the case of Singh Enterprises - 2007 (12) TMI 11 - SUPREME COURT OF INDIA - Decided against assessee.

Summary

The appeal was dismissed by the Appellate Tribunal CESTAT AHMEDABAD as it was filed beyond the condonable period of three months. The appellant filed the appeal on 20.03.2014 instead of on or before 17.01.2013. The Tribunal cited the case of Singh Enterprises - 2008 (221) ELT 163 (S.C.) to support its decision.