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2017 (6) TMI 721 - HC - Service TaxJurisdiction of Commissioner (Appeals) - power to condone delay - case of Revenue is that the Commissioner (Appeals) is not empowered to condone any delay beyond the condonable period of one additional month after the allowed two months for filing the Appeal - Clause 85(3A) of the FA, 1994 - Held that: - we are in complete agreement with the view taken by the Allahabad High Court in the case of Ashok Kumar Tiwari [2014 (11) TMI 388 - ALLAHABAD HIGH COURT], where it was held that Once it is held that the Tribunal did, indeed, have a discretionary jurisdiction, as a first appellate body against the order of the Commissioner (Appeals), this Court would be slow to interfere, particularly having regard to the ambit of the jurisdiction of the Tribunal under Section 86(1) of the Act of 1994 - it cannot be said the learned Commissioner (Appeals) has committed any error in rejecting the Appeal on the ground of limitation by observing that beyond the condonable period of one month after the prescribed period of two months to prefer the Appeal he has no jurisdiction to condone the delay beyond the condonable period. Considering Section 85(3A) of the Finance Act, 1994 commissioner (appeals) has no jurisdiction to condone the delay beyond the condonable period of one month. Appeal dismissed - decided against Revenue.
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