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2009 (4) TMI 8 - AT - Service TaxCommissioner (Appeals) dismissed the appeal as barred by limitation by applying provisions of sub-section (1) of Section 35 of the Central Excise Act, 1944- Appellant state that according to Section 85 (3) of the Finance Act, 1994, the statutory period of limitation for filing an appeal is 90 days and the period which the authority is empowered to condone is further 3 months after the expiry of 90 days period – order of Commissioner (A) is set aside - appeal is thus allowed by way of remand
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