2023 (4) TMI 827 - AT - Service Tax

Maintainability of appeal - appeal dismissed as being time barred - Section 85 (3) of Finance Act, 1994 - HELD THAT - It is undisputed by the appellants that they have filed the appeals before the Ld.Commissioner (Appeals) against the Order-in-Original beyond six months time limit prescribed under Section 85 (3) of Finance Act, 1994 as observed by the Ld.Commissioner (Appeals). The appellant has filed the appeals beyond the time limit prescribed under Section 85 (3) of Finance Act, 1994. Accordingly, there are no infirmity with the impugned order and the same is upheld. The appellants are dismissed as time barred.

Summary

Issues involved: Appeal against dismissal of appeal as time-barred u/s 85(3) of Finance Act, 1994.

The appellants appealed against the Ld. Commissioner (Appeals) order dismissing their appeal as time-barred u/s 85(3) of the Finance Act, 1994. The appeal was filed beyond the three-month time limit from the communication of the Order-in-Original, which can be extended for another three months with sufficient reasons. The Ld. Commissioner (Appeals) found the appeals were filed beyond the prescribed time limit and thus dismissed them as time-barred. The appellants acknowledged filing the appeals beyond the six-month time limit specified u/s 85(3). Consequently, the Tribunal upheld the Ld. Commissioner (Appeals) decision, stating that the appeals were filed beyond the statutory time limit and dismissed them as time-barred.

In conclusion, the Appellate Tribunal upheld the dismissal of the appellants' appeals as time-barred u/s 85(3) of the Finance Act, 1994.