TMI Blog2021 (3) TMI 88X X X X Extracts X X X X X X X X Extracts X X X X ..... authority may allow the appeal to be presented beyond the limitation period of two months within a further period of one month if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the stipulated period of two months. On a careful reading of the aforesaid provision what is discernible is that an appeal is required to be filed within two months from the date of receipt of the decision or order which period can be extended for a further period of one month on sufficient cause being shown. Thus, in any event an appeal has to be filed within a maximum period of three months - The appeal was required to be filed within two months from 07.09.2019 i.e. within 07.11.2019. If we add one more mon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r. Adik, learned counsel for the respondents. 2. By fling this petition under Article 226 of the Constitution of India petitioner seeks quashing of order dated 14.08.2020 passed by the Commissioner of Central Goods and Services Tax (CGST) and Central Excise (Appeals -II), Mumbai i.e. respondent No.3 whereby appeal of the petitioner was rejected as being time-barred and further seeks a direction to the said respondent to hear and dispose of its appeal on merit. 3. Facts are not in dispute. However, for the purpose of adjudication, only the relevant facts are adverted to hereunder. 4. Petitioner is a co-operative bank registered under the Multi-State Co-operative Societies Act, 2002. Being a service provider it was registered under C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise ( Appeals) may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of two months, allow it to be presented within a further period of one month. 9.1 Thus, from the above we find that an appeal relating to service tax, interest or penalty is required to be presented within two months from the date of receipt of the decision or order of the adjudicating authority if the decision or order has been made after the Finance Bill, 2012 had received the assent of the President. There is no dispute that the order in original dated 03.09.2019 had been passed after receipt of the assent of the President to the Finance Bill, 2012. However, as per the proviso, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elevant portion of the order of respondent No.3 dated 14.08.2020 reads as under : 8.1 In terms of the above provisions, the Appellant needs to file an appeal within two months from the date of receipt of communication and as per proviso to Section 85 (3A) of the Finance Act, 1994, a further period of thirty days only can be condoned by the Commissioner (Appeals), if the Appellant gives a proper satisfactory cause for not being able to file the appeal within the prescribed time. In the instant case, the appeal against Order-in-original dated 03.09.2019 was filed on 17.07.2020. It can be seen from earlier paragraphs that there is a delay of 253 days in filing appeal against the impugned order, which is beyond the period of 30 days. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period for extending the period of limitation, provision of section 5 of the Indian Limitation Act, 1963 would not be applicable. It has been settled by decisions of this Court as well as of the Supreme Court that when the law prescribes a period of limitation as well as an extended period of limitation, there is no provision for condonation of delay beyond the extended period of limitation. 13. In the instant case, what is under impugnment is the order of respondent No.3 rejecting the appeal of the petitioner as being time barred. We have carefully examined the decision of the appellate authority i.e. respondent No.3 in rejecting the appeal filed by the petitioner under section 85(3A) of the Finance Act, 1994. Upon due consideration, we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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