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2018 (2) TMI 932

Condonation of delay of 256 days in filing the appeal before the Commissioner(Appeals) - Held 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 d .....

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eyond the time and therefore the Commissioner(Appeals) has rightly dismissed the appeal on limitation. - Appeal dismissed. - ST/COD/20033/2016, ST/20090/2016-DB, ST/20090/2016-DB - 23133 / 2017 - Dated:- 11-12-2017 - SHRI S.S GARG, JUDICIAL MEMB .....

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e allowed by the Commissioner and one appeal against Order-in-Original No.11/2009-ST dt. 09/07/2009 was rejected on the ground of delay. He has also stated that due to financial difficulties, the applicant had closed his business and has changed his .....

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done the delay and proceed to hear 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 t .....

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the appeal before the Commissioner(Appeals) was filed after a period of 256 days from the date of receipt of the impugned Order-in-Original. He further submitted that the Commissioner(Appeals) during the relevant time had the power to condone the de .....

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e presented within three months from the date of receipt of the decision or order of the authority, relating to service tax, interest or penalty. Further the proviso to this section provides that the Commissioner of Central Excise(Appeals) may, if he .....

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3 (SC)]. Therefore by following the ratio of the decision of the Hon ble Supreme Court, we do not find any infirmity in the impugned order which is upheld by dismissing the appeal of the appellant. (Operative part of this order was pronounced in cour .....

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