9911796707
TMI Blog2018 (2) TMI 932X X X X Extracts X X X X X X X X Extracts X X X X ..... t Shri Naveen Kushalappa, Dy. Commissioner (AR), For the Respondent Per : S.S GARG The applicant has moved an application seeking COD of 464 days in filing the appeal. The applicant has stated in the application that the applicant developed some cardiac problem and underwent CAG at AIIMS on 23/07/2009 and he was operated for by-pass surgery in August 2009. He has further submitted that out of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the appeal on merit. 3. Learned counsel for the appellant submitted that the learned Commissioner(Appeals) has dismissed the appeal No.189/ST/CHN/2011 as time barred because there was a delay of 256 days in filing the appeal before the Commissioner(Appeals). Learned counsel further submitted that the Commissioner(Appeals) has allowed 4 appeals on merit and rejected appeal (No.189) only on the g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner(Appeals). 5. After considering the submissions of both the sides, we find that admittedly the appeal was filed after a delay of 256 days. We also find that as per Section 85(3) which is applicable during the relevant period, which provides that an appeal shall be presented within three months from the date of receipt of the decision or order of the authority, relating to service tax, inter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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