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2009 (6) TMI 413 - AT - Service TaxAppeal filed by department – Respondent raise objection that appeal by department is not maintainable - Respondent submit that the impugned orders were received by the lower authorities on 8-7-2008 while the Committee of Commissioners sat on 14-10-2008 which is beyond the period of 3 months time limit given for filing appeal under Section 86 - Language in relevant provisions of Finance Act, 1994 different from that of in Central Excise Act, 1944 - It can be seen that the provisions of Section 35E (3) of Central Excise Act, 1944 are not incorporated in Section 86 of the Finance Act, 1994, which would indicate the mind of the law makers that they do not wish to saddle the Committee of Commissioners to act within a time frame. The Section does not mandate that the Committee should come to conclusion within the period of 3 months given for filing an appeal before the Tribunal. - Since the wordings of provisions of Section 86 are very clear, we hold that an authorization passed by the Review Committee of Commissioners to file an appeal would be enough for the Department to file an appeal before us since it is in the public interest. - The reading of provisions of Section 35B/35E/129A of the Central Excise Act/Customs Act respectively into Section 86 of the Finance Act, 1994 will not be correct. - Further, in these cases, the appeal has been filed belatedly only by four to twenty three days, we condone the delay and direct the Registry to take on record the Stay petition/appeals.
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