2013 (8) TMI 805

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..... ioner (Appeals) cannot condone the delay beyond three months in addition to the statutory limit of three months for filing the appeal under Section 85 of the Finance Act, 1994 – Decided against the Assessee. - S.T. Appeal No.70044/13 - ORDER NO.S-221/A-126/Kol/2013 - Dated:- 7-5-2013 - DR. D. M. MISRA, J. For the Appellant: Shri Abjaj Ganguly, Authorised Representative For the Respond .....

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..... submission that the ld. Commissioner (Appeals), is vested the power to condone the delay for three months in addition to the statutory limit of three months for filing the appeal under Section 85 of the Finance Act, 1994. The Commssioner (Appeals) cannot condone the delay beyond three months in view of the law settled by the Hon ble Supreme Court in the case of Singh Enterprises Vs. CCEx., Jamshed .....

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