2018 (4) TMI 1551 - AT - Service Tax

Condonation of delay in filing appeal - time limitation - delay was beyond the period of 90 days - whether the appeal is time barred? - Held that - Hon ble Supreme Court in the case of M/s Singh Enterprises Vs CCE 2007 (12) TMI 11 - SUPREME COURT OF INDIA held that the Commissioner is not competent to condone the delay beyond the period of 90 days - appeal rightly dismissed being time barred - decided against appellant.

Summary

The appeal was dismissed by the Appellate Tribunal CESTAT DELHI as the delay in filing was beyond 90 days, which the Commissioner cannot condone as per the Supreme Court ruling in M/s Singh Enterprises Vs CCE 2008 (221) ELT 163 SC. The Order-in-Appeal No. 165/2016 dated 24/08/2017 was upheld by the Tribunal.