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TMI Blog2023 (12) TMI 1212X X X X Extracts X X X X X X X X Extracts X X X X ..... (3A) of the Finance Act, 1994 Finance Act. 2. As the appeal has been dismissed for having not been filed within the stipulated time prescribed under section 85 (3A), it would be appropriate to reproduce the relevant portion of the section and it is as follows: " 7. Section 85. Appeals to the Commissioner of Central Excise (Appeals). - (3A) An appeal shall be presented within two months from the date of receipt of the decision or order of such adjudicating authority, made on and after the Finance Bill, 2012 receives the assent of the President, relating to Service Tax, interest or penalty under this Chapter: PROVIDED that the Commissioner of Central Excise (Appeals) may, if he is satisfied that the appellant was prevented by suffici ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... date of receipt of the order but the Commissioner (Appeals) had the power to condone the delay of only one month beyond the aforesaid period of two months provided he was satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the period of two months. The Commissioner (Appeals) observed that since the appeal had been filed even beyond the extended period of one month, he would have no power to condone the delay and, accordingly, dismissed the appeal. 4. Shri Pawan Kumar Nath, learned counsel appearing for the appellant submitted that in the facts and circumstances of the case and particularly, in view of the decision of the Supreme Court in Commissioner of Income Tax Kolkata-II vs. West Bengal Infr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in Singh Enterprises. Section 35 of the Central Excise Act, 1944 provides that any person aggrieved by any decision or order passed under the Act, may appeal to the Commissioner (Appeals) within sixty days from the date of the communication to him of such decision or order provided that the Commissioner (Appeals) may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of sixty days, allow it to be presented within a further period of thirty days. The provisions of Section 35 of the Central Excise Act, 1944 are pari materia with Section 85(3A) of the Finance Act. The Supreme Court held that the period upto which the prayer for condonation can be accepted is limited ..... X X X X Extracts X X X X X X X X Extracts X X X X
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