2011 (12) TMI 121

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..... 85(3) are very clear and provide a specific time limit for filing appeal and therefore, if the provisions of Limitation Act are applied, the provisions of Section 85 of Finance Act, 1994 become redundant - Decided against the assessee. - ST/527/2011 - Final Order No. A/2141/2011-WZB/AHD - Dated:- 2-12-2011 - MR. B.S.V. MURTHY, J. Represented by: Shri B.K. Baheti, Chartered Accountant .....

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..... appeal has been filed with a delay of 14 months and Commissioner (Appeals) has no powers to condone the delay. Since there is no order on merit, the question to be considered is only whether rejection of appeal by Commissioner (Appeals) on the ground of limitation is sustainable or not. In this case, the Order-in-Original was dt.09.04.2010 and was received on 16.04.2010 and the appeal was filed .....

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