TMI Blog2023 (5) TMI 519X X X X Extracts X X X X X X X X Extracts X X X X ..... d within three months from the date of receipt of the order of the adjudicating authority in relation to service tax, interest or penalty. It further provides that the Commissioner of Central Excise (Appeals) may, if he is 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. The discretion of the Commissioner to condone the delay is therefore, circumscribed by the condition set out in proviso and the delay can be condoned only if the appeal is presented within a further period of three months after the expiry of the statutory period of three months, provided of course, he is satisfied that the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TECHNICAL ) For the Appellant : None For the Respondent : Dr. Radhey Tallo, Authorised Representative ORDER JUSTICE DILIP GUPTA This appeal seeks the setting aside of the order dated 12.3.2014 passed by the Commissioner (Appeals) dismissing the appeal for the reason that the appeal was filed not only beyond the statutory period of 3 months contemplated under section 85 (3) of Finance Act 1994 The Finance Act, 1994 , but also beyond the further period of three months that was available to the appellant under the first proviso to sub-section (3) of section 85 of the Finance Act. 2. Case has been called out but no one has appeared on behalf of the appellant. 3. Dr. Radhey Tallo, learned authorised represe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal within a period of three months. 6. The provision of section 35 of the Central Excise Act, 1944 relating to appeals before Commissioner (Appeals) had come up for consideration before the Supreme Court in Singh Enterprises vs. Commissioner of Central Excise, Jamshedpur [2008 (221) ELT 163 (SC)] . Section 35 of the Central Excise Act, 1944 provides that any person aggrieved by any decision or order passed under the Act, may appeal to the Commissioner (Appeals) within sixty days from the date of the communication to him of such decision or order provided that the Commissioner (Appeals) may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of sixty days, al ..... X X X X Extracts X X X X X X X X Extracts X X X X
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