TMI Blog2015 (1) TMI 1192X X X X Extracts X X X X X X X X Extracts X X X X ..... 012. The date of dispatch of the adjudication order on 13-6-2012, is a wholly irrelevant factor. - Since the adjudication order against which the appeal was preferred to the Appellate Commissioner was passed on 21-5-2012, (prior to the date the relevant provision of the Finance Bill, 2012 had received the assent of the President i.e., on 28-5-2012) the amended provision prescribing a new period of limitation and the proviso to sub-section (3A), which authorizes the Assistant Commissioner to condone the delay if the appeal is presented within further period of one month (beyond the normal period of limitation of two months) would not be applicable. The unamended limitation period as specified in Section 85(3) is the applicable provision. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s dispatched by the adjudicating authority's office on 3-6-2012 and admittedly received by the appellant on 14-6-2012. 3. The appellate Authority rejected the appeal along with the condonation of delay application filed therewith, on the ground that the relevant provision - Section 85(3A) of the Finance Act, 1994 was amended with effect from 28-5-2012, the date, this provision introduced by Finance Act, 2012 had received the assent of the President; that adjudication order was issued on 13-6-2012 i.e., after 28-5-2012; and in terms of the amended Section 85(3A) the limitation for preferring an appeal is two months and power is conferred on the Commissioner (Appeals) to condone a delay for a further period of one month. According to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4-12-2012. 6. With effect from 28-5-2012, sub-section (3A) was introduced in Section 85 of the Act. This provision reads : (3A) - An appeal shall be presented within two months from the date of receipt of the decision or order of such adjudicating authority, made on and after the Finance Bill, 2012 receives the assent of the President, relating to service tax, interest or penalty under this Chapter. 7. On a true and fair construction of the amended provision , it is clear that an appeal is required to be presented within two months from the date of receipt of the decision or order of such adjudicating authority, which is made on or after the Finance Bill, 2012, receives the assent of the President. Since the assent of the Presiden ..... X X X X Extracts X X X X X X X X Extracts X X X X
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