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M/s Diamond Engineering Works Versus The Commissioner Central Excise & Service Tax & 2 Others

2016 (6) TMI 413 - GAUHATI HIGH COURT

Period of limitation - delayed filing of appeal before the Commissioner (Appeal) - Demand of Service tax & Education Cess - Appeal filed by appellant beyond the maximum prescribed period of 3 months - Held that:- the Supreme Court in the case of Sing .....

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ays from the day of expiry of 60 days prescribed for filing statutory appeals. Therefore, having regard to the decision of Supreme Court no merit found in the appeal. - Decided against the appellant - C. Ex. Appeal No.2 of 2016 - Dated:- 9-5-2016 - A .....

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the Customs, Excise & Service Tax Appellate Tribunal, Kolkata (in short Tribunal ) in Appeal No.EA-75372/15. 2. The appellant was served with a Show Cause-cum-Demand Notice by the Central Excise and Service Tax Authorities demanding ₹ 4,85 .....

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vide order dated 26.9.2012 confirmed the demanded amount. 3. Aggrieved, the appellant filed appeal under Section 85 of the Finance Act before the Commissioner and since it was filed beyond the maximum prescribed period of 3 months, the Commissioner d .....

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Section 85(4)(3A) of the Finance Act, 1994. The appellant then filed another appeal before the Tribunal and it fully agreed with the view of the Commissioner in the light of decision of the Supreme Court in Singh Enterprises vs. Commissioner of Centr .....

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