Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
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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.
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