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2024 (2) TMI 305 - AT - Service TaxCondonation of delay in filing appeal - competence of Commissioner (Appeals) to condone the delay in filing the appeal beyond four months (3+1 months) - HELD THAT:- The review order if is required to be passed in terms of Section 84 the appeal before Commissioner (Appeals) has to be filed within three months from the date of receipt of the order or order of such adjudicating authority which is prayed to be set aside and appeal, if directed under said order has to be filed within one month of the communication of the said order. There is nothing mentioned is Section 84 about power of condonations with Commissioner (Appeals). It is proviso to Section 85 which empowers the Commissioner (Appeals) to condone a period of 30 days (one month) after the expiry of 90 days (3 months). The proviso makes it clear that the Commissioner has no competence to condone the delay beyond 30 days over 90 days. The Hon’ble Supreme Court in the case of SINGH ENTERPRISES VERSUS COMMISSIONER OF C. EX., JAMSHEDPUR [2007 (12) TMI 11 - SUPREME COURT] held Plea that , because of lack of experience in business there was delay, is not a adequate reason. Thus, the Commissioner (Appeals) was not competent to condone the delay beyond 30 days over 90 days. In the present case the order-in-original is dated 14.02.2014. Review order is dated 20.05.2014. Thus the review order is not within 3 months as is required under Section 84 of the Act. The said order admittedly was received at Divisional office, Gwalior on 21.05.2014 but the appeal admittedly was filed on 07.07.2014 i.e. much beyond 30 days of receipt of review order and beyond 90+30 days of the order in original. It is already observed above that Commissioner (Appeals) has no statutory power to condone delay in filing appeal before him which is beyond 90+30 days of the communication of order in original. Appeal allowed.
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