2014 (11) TMI 1066

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....DER The Court: An affidavit of service is on record. Leave is granted to the advocate-on-record for the writ petitioner to file a supplementary affidavit of service in the department by tomorrow. None appears for the respondents. The writ petitioner before this Court is Central Bank of India. They were charged with short payment of service tax for a sum of Rs. 4,43,827/-. Their defence inter....

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....Commissioner (Appeals) had correctly exercised its jurisdiction, that it had no power to condone a delay of a little over one year. The Commissioner (Appeals) may have a very limited power of condoning delay. The Tribunal may limit itself to considering whether the Commissioner (Appeals) has exercised its jurisdiction correctly or not. When it comes to the High Court the question of delay matte....