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2018 (8) TMI 904

Condonation of delay in filing appeal - CENVAT Credit - duty paying invoices - improper documents - Held that:- The facts are that the BSNL did not challenge the Order in Original for nearly three years on the grounds which even otherwise do not insp .....

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7 - MR. AKIL KURESHI AND MR. A.Y. KOGJE, JJ. For The Petitioner : RC Jani & Associate, Advocate For The Respondent : Mr Devang Vyas, Advocate And Mr Sudhir M Mehta, Advocate ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. The petitioner- .....

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ge this order before any authority for a long time. Nearly three years later, an appeal came to be filed before the appellate Commissioner along with application for condonation of delay, in which grounds raised were that BSNL was waiting for a legal .....

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rned Counsel Shri Jani for BSNL submitted that BSNL was under a bonafide impression that there was no need to file appeal. He referred to the judgment of Larger Bench of this Court in case of Panoli Intermediate (India) Pvt. Ltd. Vs. Union of India, .....

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iod of limitation prescribed for filing appeals under Section 85 of the Finance Act, 1994 is three months. As per the provisions of sub-section (3) of Section 85, such period could be extended by the appellate Commissioner on sufficient cause being s .....

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