TMI Blog2019 (3) TMI 1511X X X X Extracts X X X X X X X X Extracts X X X X ..... n the ground that the appeals were filed before him beyond 90 days from the date of receipt of the adjudication order - Held that:- As per Section 85 of the Finance Act, 1994 he is not empowered to condone such delay. In this contest, the Hon’ble Supreme Court in the case of Singh Enterprises vs. Commissioner of Central Excise, Jamshedpur [2007 (12) TMI 11 - SUPREME COURT OF INDIA] have held that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant is also dismissed. - Application No. ST/COD-86771, 86772, 86787/2018, Appeal Nos. ST/89454/2018, ST/89456/2018, ST/89465/2018 - A/85458-85460/2019 - Dated:- 5-2-2019 - Mr. S.K. Mohanty, Member (Judicial) And Mr. Sanjiv Srivastava, Member (Technical) Shri Saurabh P. Rairikar, C.A. for appellant Shri O.M. Shivdikar, Asst. Commr (AR), Shri Dilip Shinde, Asst. Commr (AR) for respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period from 123 to 129 days. The reason of delay explained by the appellant seems reasonable and accordingly, the delay in filing the appeals before the Tribunal is condoned. 3. So far as the appeal Nos. ST/89454/2018 and ST/89465/2018 are concerned, we find that the learned Commissioner (Appeals) has dismissed the appeals on the ground that the appeals were filed before him beyond 90 days fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. So far as the appeal No. ST/89456/2018 is concerned, we find that vide the impugned order dated 06.12.2017, learned Commissioner (Appeals) while disposing the appeal filed by the Revenue has held that the adjudicating authority had incorrectly considered the taxable value of Jaga Bhade / land rent as ₹ 21,85,223/-, instead of the correct figure of ₹ 2,41,85,223/- and accordingly, c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which was not the dispute before the lower authorities. Therefore, we do not find any justifiable reason to entertain the prayer made by the appellant for allowing its appeal in respect of the appeal No ST/89456/2018. Accordingly, the said appeal filed by the appellant is also dismissed. 5. In the result, all the three appeals filed by the appellant are dismissed. (Order dictated in Court) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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