Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
The case involved a rejection of an appeal u/s 128 of the Customs Act, 1962 on the ground of being barred by limitation. The appeal before the Commissioner (Appeals) was filed after 92 days, exceeding the normal period of 60 days. Section 128 allows for a 30-day extension if sufficient cause is shown. Citing SINGH ENTERPRISES V. COMMISSIONER OF C. EX., JAMSHEDPUR, which interprets a similar provision in the Central Excise Act, it was held that the Commissioner (Appeals) can only condone a delay up to 30 days. As the delay exceeded this period, the rejection of the appeal was deemed appropriate. The decision was upheld, and the appeal was dismissed without any legal infirmity.
The case involved a rejection of an appeal u/s 128 of the Customs Act, 1962 on the ground of being barred by limitation. The appeal before the Commissioner (Appeals) was filed after 92 days, exceeding the normal period of 60 days. Section 128 allows for a 30-day extension if sufficient cause is shown. Citing SINGH ENTERPRISES V. COMMISSIONER OF C. EX., JAMSHEDPUR, which interprets a similar provision in the Central Excise Act, it was held that the Commissioner (Appeals) can only condone a delay up to 30 days. As the delay exceeded this period, the rejection of the appeal was deemed appropriate. The decision was upheld, and the appeal was dismissed without any legal infirmity.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4803
Join Channel
TaxTMI 
