TMI Blog2016 (10) TMI 834X X X X Extracts X X X X X X X X Extracts X X X X ..... ginal No. 17/S./ Tax/Addl.Commr./2015 dated 29th June, 2015 was received by this petitioner on 6th July, 2015 and thereafter appeal was preferred before the Commissioner (Appeals) on 7th September, 2015. It further appears from the facts of the case that this appellant has to prefer an appeal by 6th September, 2015, but, since 6th September, 2015 was a Sunday, appeal was filed on 7th September, 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C.C. Ex Amit Kumar, Adv. ORDER Per D. N. Patel, J. 1. This writ petition has been preferred against an Order-in-Appeal No. 83 JSR/2015-16 dated 19th Jan, 2016 passed by the Commissioner, Central Excise and Service Tax (Appeals), whereby the appeal preferred by this appellant has been dismissed mainly on the ground that it was time barred by two days as per Section 85(3A) of the Finance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd Service Tax (Appeals) that a hyper technical view ought not have been taken by him as delay is condoned even on oral prayer. It would not be out of context to mention here that this type of orders unnecessarily increase the work load of the High Court. 4. Therefore, the Order-in-Appeal No. 83 JSR/2015-16 dated 19th Jan, 2016 passed by the Commissioner, Central Excise and Service Tax (Appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X
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