TMI Blog2009 (9) TMI 208X X X X Extracts X X X X X X X X Extracts X X X X ..... months therefore ends on 11th March ‘08. As the appeal was received by the Commissioner (A) on 12th March ‘08, the same is received beyond the condonable period of three months. Commissioner (A) has no powers to condone any delay beyond the further period of three months which expired on 11th March 2008. We find that the impugned order rightly held the appeal to be barred by limitation - ST/14/2009 - 1088/2009 - Dated:- 2-9-2009 - S/Shri M.V. Ravindran, Member (J) and P. Karthikeyan, Member (T) Shri B.G. Chidanand, Advocate, for the Appellant. Shri M. Ravi Rajendran, SDR, for the Respondent. [Order per: P. Karthikeyan, Member (T)]. - Dy. Commissioner-Division II Service Tax Bangalore confirmed the demand of service tax of R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... As they had filed the appeal before the Commissioner of (A) on 12-3-2008, the appeal was filed within condonable period. The lower appellate authority had wrongly held that the appeal was filed beyond the condonable period. The appellants pray that the impugned order be set aside. The appeal is canvassed on the following grounds: 3. As per Section 9 of the General Clauses Act 1897, in any Central Act it was sufficient for the purpose of excluding the first in a series of days or any other period of time to use the word 'from' and for the purpose of including the last in a series of days or any period of time, to use the word 'to'. It is submitted that in the case of Tarun Prasad Chatterjee v. Dinanath Sharma (AIR 2001 SC 36), the Apex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iod. 5.1 The meaning of word 'extension' given in Strouds Judicial Dictionary relied on by the learned counsel in support of his claim reads as follows: 'Extension' is a term properly used for the purpose of enlarging or giving further duration to, any existing right, but does not import the revesting of an expired right; that would not be an 'extension' but a re creation." (per Richardson, arg. Brooke v. Clarke, I.B. Aid 399, and adopted per Cur.) We find that the same dictionary gives the following meaning to the word 'extend' "The word "extended" in its natural sense, contemplates the continuance of a period which has not yet come to an end" 6. In this case we are required to determine the scope of the provisions of Section 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of three months, allow it to be presented within a further period of three months. (4) The (Commissioner) of Central Excise (Appeals) shall hear and deter mine the appeal and, subject to the provisions of this Chapter, pass such orders as he thinks fit and such orders may include an orders enhancing the service tax, interest or penalty: Provided that an order enhancing the service tax, interest or penalty shall not be made unless the person affected thereby has been given a reasonable opportunity of showing cause against such enhancement. (5) Subject to the provisions of this Chapter, in hearing the appeals and makin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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