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2023 (6) TMI 1371 - CESTAT KOLKATACondonation of delay in filing appeal - adjudication order dated 24.08.2016 was received by the appellant on 07.09.2016 and the appeals against the said orders have been field on 22.12.2016 i.e. after 105(one hundred and five) days of the receipt of the adjudication order - HELD THAT:- As per the provisions of section 85(3)(A) of the Finance Act, 1994, w.e.f. 28.05.2012 any person aggrieved by the adjudication order can file an appeal before the Ld.Commissioner(Appeals) within two months of the receipt of the adjudication order and the said time can be extended by another one month if sufficient cause for non-filing the appeal has been explained. Therefore, as per the said provisions, the appeal is required to be filed within 3(three) months form the receipt of the adjudication order. In this case, the appeals have been filed by the appellant beyond the time limit prescribed in terms of section 85(3)(A) of the Finance Act, 1994, therefore Ld.Commissioner(Appeals) has rightly dismissed the appeals as time barred. There are no infirmity in the impugned orders. The same are upheld - appeal dismissed.
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