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M/s The Jammu And Kashmir Bank Ltd. Versus Commissioner of Central Excise, Customs And Service Tax, Noida

2016 (2) TMI 334 - CESTAT ALLAHABAD

Delay in filing of an appeal before Commissioner (Appeals) - period of limitation - The appeal was filed after five months and sixteen days. - The ld. Commissioner (Appeals) held that in terms of Section 85 (3A) of the Finance Act, 1994, the initial period of appeal of two months is extendable by another one month by the ld. Commissioner (Appeals). However, the present appeal before him, was filed with further delay of more than three months and hence, he rejected the appeal as barred by limitat .....

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Commr (DR) ORDER Per B. Ravichandran The stay application filed by the appellant is against the confirmed demand of ₹ 16,95,379/- and penalties imposed by the original authority vide the order dated 12.02.2013. The appeal against the same, was rejected as time barred by the ld. Commissioner (Appeals). As the main appeal itself being on short issue; the same is being considered for disposal. 2. The appeal is before us against the order-in-appeal dated 19.08.2013 passed by the Commissioner .....

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itted that the appellants have a strong case on merit due to various factual grounds. He relied on the decision of the Hon'ble Punjab & Haryana High Court in the case of Kamal Eiectricals Vs. CESTAT: 2015 (37) STR 732 (P & H) to state that on being shown sufficient cause, the condonation of delay should be done in order to render substantial justice. 5. The ld. A.R. for the Revenue, reiterated the findings in the impugned order. He further relied on the decision of the Hon'ble Su .....

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lant on 13.02.2013 and the appeal was filed with the ld. Commissioner (Appeals) on 29.07.2013. The appeal was filed after five months and sixteen days. The ld. Commissioner (Appeals) held that in terms of Section 85 (3A) of the Finance Act, 1994, the initial period of appeal of two months is extendable by another one month by the ld. Commissioner (Appeals). However, the present appeal before him, was filed with further delay of more than three months and hence, he rejected the appeal as barred b .....

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