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2010 (1) TMI 246 - AT - Service TaxCondonation of Delay- Appeal beyond the period of limitation without proper application for condonation of delay. Held that- Neither any application for condonation of delay is filed nor the clearance from Committee on Dispute was obtained. Considering the fact it was a last opportunity to the appellants and nobody has turned out on behalf of the appellant, no request for adjournment is also received. In these circumstances the appeal is being rejected, in view of the above discussion.
The appeal by MMTC Ltd. was rejected by the Appellate Tribunal CESTAT, Mumbai due to filing beyond the limitation period without proper application for condonation of delay and without obtaining clearance from Committee on Dispute. Despite multiple opportunities, nobody appeared on behalf of the appellant, leading to the rejection of the appeal.
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