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2015 (10) TMI 2415 - HC - Service TaxCondonation of Delay under Section 14 of Limitation Act, 1963 – Appellant claims to exclude time consumed in disposal of writ petition before Court in computation of delay – Appellant contends that matter has not been properly appreciated by Commissioner (Appeals) and delay may be condoned which is approximately of 16 months and matter may be remanded back – Revenue contends that no error committed by Commissioner (Appeals) - Delay was not condonable under section 85(3A) of Finance Act, 1994 – Appeal could have been preferred within 60+30 days maximum if preferred beyond 90 days, delay is not condonable - Section 14 is not applicable as there was no want of jurisdiction. Held That:- No reason found to entertain this writ petition as period of limitation is sixty days and delay can be condoned by Commissioner (Appeals) if there is reasonable reason but not beyond thirty days - No error committed by Commissioner(Appeal) in not condoning delay as it was beyond period of condonable delay – Section 14 not applicable as writ petition which was preferred after limitation period was over for preferring appeal U/s 85(3A) and is applicable only when the proceeding is bonafide in court without jurisdiction – Appeal dismissed – Decided in favour of Revenue.
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