TMI Blog2018 (6) TMI 854X X X X Extracts X X X X X X X X Extracts X X X X ..... er the expiry of 60 days, which is the normal period of preferring appeal - the appeal is rightly rejected - appeal dismissed - decided against appellant. - Service Tax COD Application No.ST/COD/50189 to 50192/2018, ST/COD/50194 to 50195/2018, In Service Tax Appeal No.ST/50461 to 50464/2018 [DB] & ST/50466-50467/2018[DB] - ST/A/51927-51932/2018-CU[DB] - Dated:- 9-5-2018 - MR. BIJAY KUMAR, MEMBE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d caused in taking steps. In the instant case, the delay is of 47 days and the explanation offered is held to be adequate enough to be categorised as sufficient cause. The Miscellaneous applications in these appeals are therefore, allowed. The appeals are restored to their respective numbers. 4. At this stage, it is pointed out by the ld. DR that the orders under challenge is the one, which is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order is also perused to hold the correctness in this mention. Keeping in view the same and with a view to avoid wastage of precious public time and keeping in view the adjudication of the Hon ble Supreme Court, it is held that as per Section 35 of the Central Excise Act, appeal to Commissioner can be filed within 60 days from the date of communication to him of such decision or order. It is provi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
