TMI Blog2013 (3) TMI 700X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER The subject matter of challenge in this writ petition is an order dated 17th April, 2012 passed by the Customs, Excise and Service Tax Appellate Tribunal dismissing the appeal for the following reasons : We find that the ld. Commissioner (Appeals) has dismissed this appeal on the ground of filing of appeal after seven months and twenty-six days from the date of receipt of order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. I have considered the matter carefully. I find that Section 85(3) of the Finance Act, 1994 reads as under : An appeal shall be presented within three months from the date of receipt of the decision or order of such adjudicating authority relating to Service Tax, interest or penalty under this chapter : Provided that the Commissioner of Central Excise (Appeals) may, if he is satisfied t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Anr. v. Union of India Ors., reported in (1998) 8 SCC 610 = 1998 (101) E.L.T. 9 (S.C.), wherein the Apex Court in an identical case allowed the appeal to be filed within a month from the date of the order passed by the Supreme Court. Mr. Mitra, however, very fairly also drew our attention to the judgment in the case of Singh Enterprises v. Commissioner of Central Excise Jamshedpur Ors., rep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The Appellate Tribunal may admit an appeal or permit the filing of a memorandum of cross-objections after the expiry of the relevant period referred to in sub-section (3) or sub-section (4) if it is satisfied that there was sufficient cause for not presenting it within that period . 5. He contended that power of the Tribunal was not limited by any statutory provisions. On the contrary, it had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... scribed by the statute. The question for consideration was whether the Commissioner (Appeals) was right in rejecting the prayer for condonation of delay. Therefore, sub-section (5) of Section 86 of the aforesaid Act had no manner of application in deciding the question, which fell for a decision. The learned Tribunal took the right view. There is, as such, no scope to entertain the plea raised by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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