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2024 (2) TMI 1135 - SC ORDERCondonation of delay in filing appeal before the Commissioner (Appeals) - Dismissal of appeal on the ground that the appeal was delayed by thirty three days - Section 85 of the Finance Act, 1994 - exclusion of the period during which the matter was pending before the High Court. - HELD THAT:- The appellant could have no doubt filed an appeal before the Appellate Commissioner within the period of limitation prescribed under sub-section 3A of Section 85 of the Finance Act, 1994. However, for reasons best known to the appellant, it approached the High Court under the W.P. 5452/2018. However, the High Court while permitting the appellant to withdraw the said writ petition by its order dated 12.03.2018 also reserved liberty to the appellant herein to seek alternative statutory remedy available in law. Therefore, the period during which the matter was pending before the High Court, i.e. from 05.03.2018 to 12.03.2018 ought to be excluded since the High Court specifically granted liberty to the appellant herein to file the appeal before the Appellate Commissioner. The appellant filed the appeal on 11.04.2018. If the period during which the matter was pending before the High Court, i.e. 05.03.2018 to 12.03.2018, is excluded then the appellant would have the benefit of the proviso to sub-section 3A of Section 85 of the Finance Act 1994. No doubt the said appeal has not been filed within the main provision but the proviso extends the period of limitation by one month. In the instant case, the appeal was filed on 11.04.2018 within a period of one month from 12.03.2018, which is the order of the High Court. The interest of justice would be subserved in this case if, having regard to the proviso to sub-section 3A of Section 85 of the Finance Act, 1994, the delay in filing the appeal is condoned. In the above circumstances, it is condoned. The impugned orders of the High Court, the Tribunal and the Appellate Commissioner are set aside - Matter restored on the file of the Commissioner (Appeals), Bhopal - appeal disposed off.
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