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M/s. Telecom District Manager And Bharat Sanchar Nigam Ltd. Versus Commissioner of Central Excise, Bhopal

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 .....

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s for causing delay is satisfactory. Beyond the said period, the learned Commissioner (Appeals) have no power to condone the delay. Admittedly, in this case, the appeal has been filed after one year and six months. Therefore, learned Commissioner has .....

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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 .....

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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 a .....

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he 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 .....

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ving the power to condone the delay or not. Section 85 of the Finance Act, 1994 is reproduced below: 85. Appeals to the Commissioner of Central Excise (Appeals). - (1) to (3) (3A) An appeal shall be presented within two months from the date of receip .....

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se (Appeals) may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of two months, allow it to be presented within a further period of one month. 5. As per the said provisio .....

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