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2023 (4) TMI 827 - CESTAT KOLKATAMaintainability of appeal - appeal dismissed as being time barred - Section 85 (3) of Finance Act, 1994 - HELD THAT:- It is undisputed by the appellants that they have filed the appeals before the Ld.Commissioner (Appeals) against the Order-in-Original beyond six months time limit prescribed under Section 85 (3) of Finance Act, 1994 as observed by the Ld.Commissioner (Appeals). The appellant has filed the appeals beyond the time limit prescribed under Section 85 (3) of Finance Act, 1994. Accordingly, there are no infirmity with the impugned order and the same is upheld. The appellants are dismissed as time barred.
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