TODAYS PETROTECH LIMITED Vs. JOINT COMMISSIONER & 1

JUDGEMENT

(1.) Admit. Shri Dhaval Vyas, learned advocate waives service of notice of admission on behalf of the respondents.

(2.) Feeling aggrieved and dissatisfied with the impugned judgment and order passed by the learned Customs, Excise & Service Tax Appellate Tribunal, West Zone Bench at Ahmedabad (hereinafter referred to as the "learned tribunal") dated 18/08/2016 in Appeal No.ST/11837/2015 by which the learned tribunal has dismissed the said Appeal, which was preferred beyond the period of three months, on the ground that as held by the Hon'ble Supreme court in the case of Singh Enterprise Vs. Commissioner of Central Excise, Jamshedpur, 2008 221 ELT 163 (S.C) Commissioner (Appeals) is not empowered to condone any delay further than what he has been permitted to condone as per the law, assessee has preferred the present Tax Appeal with the following proposed questions of law;

(3.) The facts leading the present Tax Appeal in nutshell are as under;