TMI Blog2017 (10) TMI 214X X X X Extracts X X X X X X X X Extracts X X X X ..... is required to be filed within two months from the date of the impugned order which was appealed against. Further period of 30 days for filing the appeal is allowed wide the proviso to Section 85(3A) - the appeals before the Commissioner (Appeals) had been filed in these cases only after 178 days (in respect of appeal No. ST/30571/2017) and 3 ½ years (in respect of appeal No. ST/30640/2017) - appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f ₹ 12,53,956 ₹ 10,25,262/- respectively with interest liability thereon and imposition of penalties under various provisions of Finance Act,1994. Appeals filed against these orders were dismissed by the Commissioner (Appeals) on the grounds that they were filed beyond the period prescribed in the law. Hence these appeals. 2. After hearing both sides, we find that the core iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no power under the statute for hearing an appeal filed beyond the period of 90 days from the date of receipt of the order appealed against. This being the case, there is no legal impropriety in the decisions taken by the lower appellate authorities in both these cases to dismiss the appeals before them on the ground of non-compliance of statutory provisions of Section 85, ibid read with Section ..... X X X X Extracts X X X X X X X X Extracts X X X X
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