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TMI Blog2011 (3) TMI 878X X X X Extracts X X X X X X X X Extracts X X X X ..... sp; Per M.V.Ravindran This stay petition is filed for waiver of the pre-deposit of amounts confirmed by the adjudicating authority and upheld by the ld. Commissioner(Appeals). 2. After hearing both sides on the stay petition for some time, we find that appeal itself could be disposed at this juncture. Hence, we take up the appeal after dismissing the stay petition. 3. Ld. Counsel w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... recorded the following:- "2. As stated by the appellants themselves, the impugned Order-in-Original was received by them on 13/4/2009 and hence in terms of Section 85 of the Finance Act, 1994, they should have filed the appeal within three months from the date of the communication of such decision or order appealed against. Thus the appeal should have been file on or before by 13/07/2009 whereas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the statutory time limit. Accordingly, the appeal is rejected as barred by limitation of time." 6. It can be seen from the above reproduced portion that ld. Commissioner(Appeals) has no powers to entertain an appeal which has been filed beyond the period which has been mentioned in the statute. We find that the ld. Counsel's submission that they can agitate against the said order before this Be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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