The Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) Mumbai bench has held that the Commissioner (Appeals), has no power to condone delay beyond three months under the Finance Act, 1994. The assessee was aggrieved with the order of the Commissioner (Appeals) who dismissed the appeal filed by the appellant on the ground […]
The post Commissioner (Appeals) can’t condone Delay beyond Three months: CESTAT [Read Order] appeared first on Taxscan | Simplifying Tax Laws.
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