2010 (4) TMI 190 - AT - Service Tax

Appeal filed beyond the condonable period- Commissioner (Appeals) has observed that appeal has been filed beyond the condonable period and therefore, he cannot condone the delay of more than 200 days being beyond the limit of condonation. Held that- Commissioner (Appeals) has no power to condone the delay, the impugned order has to be upheld. Accordingly, the appeal filed by the appellant is rejected.

Summary

The appeal was filed against the Order in Original rejected by the Commissioner (Appeals) due to delay beyond condonable period. The Commissioner (Appeals) cannot condone the delay of more than 200 days. The Tribunal upheld the decision, rejecting the appellant's appeal.