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2015 (11) TMI 784 - CESTAT NEW DELHI

2015 (11) TMI 784 - CESTAT NEW DELHI - TMI - Demand of service tax - Bar of limitation - whether the appeal filed before learned Commissioner (Appeals) was beyond the period prescribed under Finance Act, 1994 or not and if yes, the Commissioner (Appeals) is having the power to condone the delay 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 .....

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ind any infirmity in the impugned order, same is upheld - Decided in favour of assessee. - ST Appeal No. 55874 of 2014-ST(SM) - ORDER NO. FO/ 52704 /2015-Cus (SM) - Dated:- 26-8-2015 - Shri Ashok Jindal, Member (Judicial) Shri M S Negi, AR : For the Respondent ORDER Per Ashok Jindal : Heard the learned AR. 2. Perused the record. On perusal of the record, I find that several notices have been issued to the appellant and none appeared on behalf of the appellant on the following dates: 23.1.2015, 3 .....

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reas the adjudication order was received by the appellant on 4.9.2012, i.e. with a delay of one year and six months. The learned Commissioner (Appeals) has dismissed the appeal on the ground that appeal is filed beyond the time limit prescribed under section 85 of the Finance Act, 1994. Against that order, appellant is before me. 4. The short issue to be decided by me is whether the appeal filed before learned Commissioner (Appeals) was beyond the period prescribed under Finance Act, 1994 or not .....

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