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2015 (7) TMI 858 - HC - Service TaxWaiver of pre deposit - Penalty u/s 76, 77 & 78 - Bar of limitation - Held that:- Sub-Section (3) of Section 85 of the Finance Act, 1994 provides that an appeal shall be presented within three months from the date of receipt of the decision or order of the Central Excise Officer, relating to service tax, interest or penalty under this Chapter: provided that the Collector of 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. Mr. R Deb Nath, learned CGC appearing for the respondents by referring to the said proviso to Sub-Section (3) of Section 85 of the Finance Act, 1994 strenuously contended that the limitation period of three months for filing the appeal against the order can be extended for a further three months that too only when the Collector of Excise (Appeals) satisfied that the appellant was prevented for sufficient cause from presenting the appeal within 3 (three) months. Appellant contended that the appeal could not be filed against the original order i.e. un-certified copy furnished by the Commissioner under the letter dated 17.08.2010 and it was only for private use. Therefore, the appellant filed the application for obtaining the certified copy of the order dated 17.08.2010, which must bear a court fee stamp for filing appeal. He further contended that the original order i.e. un-certified copy furnished under the said letter dated 17.08.2010 did not bear a court fee stamp - appeal is remitted back to the tribunal to decide the issue indicated - Decided in favour of assessee.
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