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Question ID : 27351

After hearing of Appeal before commissioner of Appeal, how to reject appeal on the ground of time li

The Noticee had made appeal before Commissioner (Appeal) in Form ST -4 under section 85 of the Finance Act 1994 beyond the time limit and also submit con donation of delay . The office of Commissioner (appeal) gave hearing on the particulars date vide official letter and appeared before commissioner and submitted documents . But after hearing the case the commissioner appeal passed following order While examining the appeal pettion (ST-4) , it has been noticed that the appellant received the order in original on 07092016 and submitted the appeal to the office of the commissioner, central excise on 22.12.2016 i.e 105 days. Provided that the Commissioner of Central Excise (Appeal) may if he is satisfied that the appellant was prevented by sufficent cause from presenting the appeal with in the aforesaid period of two months, allow it to be presented with in further period of one month. Therefore, the delay made in the instance case in filling the appeal is beyond the condonable period i.e after 105 days In the view of above finding, I reject appeal.

Posted by Pinaki Maji on Dec 16, 2017

Filed Under Service Tax