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2023 (11) TMI 258 - CESTAT NEW DELHIMaintainability of appeal - time limitation - appeal dismissed solely for the reason that it was filed beyond the period prescribed in section 85(3A) of the Finance Act, 1994 - HELD THAT:- Under section 85(3A) of the Finance Act, an appeal has to be presented within two months from the date of receipt of the decision, but the Commissioner (Appeals), if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of two months, allow it to be presented within a further period of one month. In the present case, the appellant has claimed that the order was received from 06.10.2020 when the appellant contacted to the department after the appellant received a recovery order dated 24.09.2020 from the State Bank of India. The appeal was therefore filed within a period of two months from the date of receipt of the decision. The impugned order dated 25.02.2021 passed by the Commissioner (Appeals), therefore, deserves to be set aside and is set aside. The Commissioner (Appeals) shall now decide the appeal on merits - appeal allowed.
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