condolation delay by post office, Service Tax

[pravin bansal]

dear sir i was filled a appeal in commissioner appeal of service tax in locknow by speed post dt.07/12/2013 a and delivered on 11/12/2013 what is the maintable condolation delay of postal delay because the appeal is submitted on office dt.09/12/2013 so appeal is reject this reason

Posts / Replies

[MARIAPPAN GOVINDARAJAN]

Dear Sir,

I suppose the limitation for filing appeal is 09.12.2013. You have despatched appeal on 07.12.2013 in time. But the same has been delivered on 11.12.2013. I want to know whether the appeal filed is rejected? There is one case law that the post office is the Central government Department. This Department is almost the agent for the Authorities. So once the appeal is despatched in time with the post office, it would be deemed to be the date of filing appeal. I have tow search this case law and I shall give it to you.

M. Govindarajan

[Naveed S]

Sir,

If appeal is now already rejected by the Commissioner (Appeals), now you need to file appeal with CESTAT, Tribunal.

You were required to file condo nation of delay application with Commissioner (Appeals) at relevant time.