CESTAT Dismisses Appeal Due to Inordinate Delay Beyond Limitation Period, Upholding FAA’s Order [Read Order]

The CESTAT upheld the FAA’s decision, following the Supreme Court’s ruling in M/s. Singh Enterprises Vs CCE Jamshedpur (2008), which limits the condonable delay to 60+30 days
CESTAT - CESTAT Dismisses Appeal - Appeal Due - Inordinate Delay - Limitation Period - Upholding FAA's Order - FAA's Order - taxscan

The Chennai Bench of Customs,Excise and Service Tax Appellate Tribunal(CESTAT) dismissed the appeal of the assessee due to inordinate delay beyond the prescribed limitation period, upholding the First Appellate Authority’s (FAA) order. Sakthi Construction India (P) Ltd.,appellant-assessee,had filed an appeal before the FAA after a significant delay. The Commissioner (Appeals) in the impugned order observed…

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