2023 (6) TMI 1371 - AT - Service Tax

Condonation 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.

Summary

Issues involved: Appeal against dismissal of appeals as time barred under section 85(3)(A) of the Finance Act, 1994.

Issue 1: Time limit for filing appeal under section 85(3)(A) of the Finance Act, 1994

The appellant filed appeals against the adjudication order after 105 days of receiving the order, which is beyond the prescribed time limit of 3 months as per section 85(3)(A) of the Finance Act, 1994. The Ld. Commissioner(Appeals) rightly dismissed the appeals as time barred due to the delay in filing beyond the statutory period.

Conclusion:
The Appellate Tribunal upheld the decision of the Ld. Commissioner(Appeals) to dismiss the appeals as time barred under section 85(3)(A) of the Finance Act, 1994, due to the appellant's failure to file within the prescribed time limit. The appeals filed by the appellant were dismissed accordingly.