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M/s Chandra Associates Versus The Commissioner (Appeals) Customs, Central Excise & Anr.

2015 (9) TMI 587 - ALLAHABAD HIGH COURT

Condonation of delay - delay of 26 days - failure to give sufficient reason for delayed filing of the statutory appeal before commissioner (appeals) - Demand of service tax u/s 77 - Penalty u/s 78 - Held that:- The right of filing appeal under Section 85 (3A) of the Finance Act is a statutory right conferred on the person concerned by appropriate legislation enacted by the Parliament. Right of appeal, it is well established, is a very valuable right which cannot be taken away by adopting such an .....

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he Commissioner is directed to reconsider the application moved by the petitioner for condonation of delay in preferring the appeal and decide the same expeditiously in the light of the observations made above. In case the said application finds favour with the Commissioner, the proceedings of the appeal itself will be expedited. - Decided in favour of assessee. - Misc. Single No. - 2367 of 2015 - Dated:- 7-5-2015 - Devendra Kumar Upadhyaya, J. For the Petitioner : Sharad Kumar Shukla, Vikramadi .....

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f the said Act along with certain other incidental penalties has been rejected. From a perusal of the impugned order dated 03.11.2014, it appears that the reason given for rejection of the appeal is that the petitioner had failed to give sufficient reason for delayed filing of the statutory appeal under Section 85 (3A) of the Finance Act, 2012. Section 85 (3A) of the Finance Act, 2012 runs as under:- "85 (3A). An appeal shall be presented within two months from the date of receipt of the de .....

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rescribes the limitation of two months for filing of an appeal. However, the proviso appended to Section 85(3A) of the Act empowers the Commissioner to allow presentation of an appeal within a further period of one month provided the Commissioner is satisfied that the person approaching him to file appeal was prevented by sufficient cause from presenting the appeal within the period of limitation. It was contended by the petitioner before the appellate authority that appeal was filed after 26 da .....

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rom the receipt of the order which he intended to challenge by filing the appeal. Even if, the medical certificate submitted by the petitioner disclosed his ailment from 03.05.2013 to 02.06.2013, it cannot be said that on account of ailment during this period the petitioner could not inform or communicate the order to be appealed against and could not instruct the counsel of the firm for filing of the appeal. The right of filing appeal under Section 85 (3A) of the Finance Act is a statutory righ .....

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