2008 (9) TMI 226 - AT - Service Tax

Commissioner (Appeals) rejected the appeal as time-barred by observing that DDA itself is run by a professional and Legal Department of its own and therefore, the inordinate delay in filing the appeal cannot be condoned - It appears that the delay was caused before the Competent Authority i.e. Finance Member - There is no inaction and negligence on the part of the Legal Department of the DDA therefore, delay in filing the appeal before the Commissioner (Appeals) is condoned. The impugned order is set aside and the matter is remanded back to the Commissioner (Appeals) to decide on merits

Summary

The Commissioner (Appeals) rejected the appeal as time-barred, citing inordinate delay by a professionally managed organization. However, the delay was caused before the Competent Authority, not due to negligence. The delay was condoned, and the matter was remanded back for decision on merits.