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2023 (8) TMI 1142 - AT - Service TaxMaintainability of appeal - appeal dismissed on the ground having been filed beyond the statutory time limit of 2 months specified under section 85 of the Finance Act, 1994 - condonation of delay application was not filed for condoning the delay in filing the appeal - whether an opportunity can now be provided to the appellant to move an application for condonation of delay or not? - HELD THAT:- The Kerala High Court in THE FEDERAL BANK LTD. VERSUS THE ASSISTANT COMMISSIONER OF CENTRAL TAXES AND CENTRAL EXCISE, ERNAKULAM - I DIVISION, KOCHI, THE COMMISSIONER (APPEALS) , CENTRAL TAX, CENTRAL EXCISE AND CUSTOMS, KOCHI AND THE SUPERINTENDENT (APPEALS) , OFFICE OF THE COMMISSIONER (APPEALS) , CENTRAL TAX, CENTRAL EXCISE & CUSTOMS, KOCHI [2019 (9) TMI 244 - KERALA HIGH COURT], in an identical matter, held that if there is delay, the office should have brought the fact to the notice of the petitioner and given an opportunity to explain the delay, more particularly if appeal was registered without noticing that there was any delay. In the facts and circumstances of the case, it is deemed appropriate to provide an opportunity to the appellant to move an application for condonation of delay. In case such an application is filed, an appropriate order shall be passed by the Commissioner (Appeals). Appeal allowed.
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