TMI Blog2015 (11) TMI 784X X X X Extracts X X X X X X X X Extracts X X X X ..... elay or not - Held that:- appellant is required to file the appeal before learned Commissioner (Appeals) within a period of 2 months and the period can be extended for further one month on being satisfied and the learned Commissioner (Appeals) has reasons for causing delay is satisfactory. Beyond the said period, the learned Commissioner (Appeals) have no power to condone the delay. Admittedly, in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the following dates: 23.1.2015, 30.3.2015, 3.6.2015 and today, i.e. 26.8.2015 despite notice. As the appellant has chose not to appear before this Tribunal to defend their case. Therefore, appeal is taken up for deciding the issue on its own merits. 3. On perusal of the record, I find that the appellant has filed this appeal against the impugned order wherein the learned Commissioner (Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eals to the Commissioner of Central Excise (Appeals). - (1) to (3) (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 : PROVIDED that the Commissioner of Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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