TMI Blog2011 (2) TMI 893X X X X Extracts X X X X X X X X Extracts X X X X ..... for non-filing the appeals within the period prescribed u/s 85(3) of the Act - It is a fact on record that the said affidavit was not controverted - Hence, take note of that affidavit and find that the appellants have been able to explain the reason for delay in filing the appeals up to the satisfaction of this Bench - As in series of cases, the Hon'ble Apex Court has held that substantive benefi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... we took up the appeals for final disposal with the consent of both sides. 2. The facts of the case are that the appellants received the impugned order dated 29-1-2009 on 1-2-2009. Thereafter, as per provisions of section 85(3) of the Finance Act, 1994 the appellants had to file appeal within 3 months from the date of communication or order i.e., on or before 1-5-2009. The appellants could file a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld not join duty because of health problem of his father. 4. Heard and considered. 5. On a careful consideration we find that in this case appeals have been filed within the period prescribed under the proviso to section 85(3) of the Finance Act, 1994. Same has been considered by the lower appellate authority in the impugned order. The only reason for dismissal of appeal is that the reason ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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