TMI Blog2023 (9) TMI 298X X X X Extracts X X X X X X X X Extracts X X X X ..... in the Finance Bill, 2012. From Sub Section (3) it is clear that in support of order passed by the learned Adjudicating Authority against which the appeal lies before the Commissioner (Appeals), the appeal shall be presented within three months from the date of receipt of the order. However, in the case of order passed after assent of Finance Bill 2012, the period is 60days plus 30 days as condonable period - In the present case the order-in-original was passed on 19.05.2010 i.e. much before the assent of Finance Bill, 2012 therefore, in spite of the fact that appeal was filed on 17.04.2013, three months normal period is available to the appellant to file appeal. The appellant in the present case has filed appeal within three months f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was three months. The findings of the learned Commissioner (Appeals) that the normal period for filing appeal is two months is incorrect and against the legal position prevalent at the relevant time. 3. Shri Ajay Kumar Samota, learned Superintendent (AR) reiterates the findings of the impugned order. 4. On careful consideration of the submissions made by both the sides and perusal of the record, we find that the order-in-original against which the appeal was filed was passed on 19.05.2010. The appeal was filed on 17.04.2013. As regards the prescribed period of two months for filing the appeal before the Commissioner (Appeals) and 30 days for condonable period, the said provision was brought into statute in the Finance Bill, 2012. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onths, allow it to be presented within a further period of one month. 5. From the above Sub Section (3) it is clear that in support of order passed by the learned Adjudicating Authority against which the appeal lies before the Commissioner (Appeals), the appeal shall be presented within three months from the date of receipt of the order. However, in the case of order passed after assent of Finance Bill 2012, the period is 60days plus 30 days as condonable period. In the present case the order-in-original was passed on 19.05.2010 i.e. much before the assent of Finance Bill, 2012 therefore, in spite of the fact that appeal was filed on 17.04.2013, three months normal period is available to the appellant to file appeal. The appellant in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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