TMI Blog2018 (11) TMI 760X X X X Extracts X X X X X X X X Extracts X X X X ..... in Appeal Nos. 199 to 203 and 206/2014-ST, has allowed and set aside the orders passed by the Adjudicating Authority, by an order dated 8-10-2014 in respect of the same issue filed by other Co-operative Societies. If this is the factual position, then this Court is of the view that the petitioner should not be non-suited and the interest of the Society should not be prejudiced on a technical grou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd respondent has dismissed the appeal on the ground that it is barred by limitation, as the appeal petition has been presented beyond the period prescribed under the Statute. 3. The facts are not in dispute and admittedly, the appeal has been presented beyond the prescribed period of limitation and the Commissioner of GST and Central Excise (Appeals) would have no jurisdiction to condone the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity by an order dated 8-10-2014. Therefore, he submits that an opportunity may be granted to the petitioner to go before the Appellate Authority, place the said order and contest the matter on merits. 4. Though the impugned order cannot be faulted, as the Commissioner of Central Excise (Appeals) has no jurisdiction to condone the delay beyond a particular limit, yet considering the fact that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng Authority, by an order dated 8-10-2014 in respect of the same issue filed by other Co-operative Societies. If this is the factual position, then this Court is of the view that the petitioner should not be non-suited and the interest of the Society should not be prejudiced on a technical ground. However, the Court makes it clear that this order should not be treated as a precedent by any other p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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