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TMI Blog2010 (4) TMI 514X X X X Extracts X X X X X X X X Extracts X X X X ..... cation service rendered by it. Appeal against said demand was dismissed by Commissioner (Appeals) on ground that same had been filed beyond period prescribed for filing appeal including condonable period. Held that- in view of the statutory provisions, Commissioner (Appeals) had rightly rejected assessee's appeal. X X X X Extracts X X X X X X X X Extracts X X X X ..... ond the period prescribed for filing appeals including the condonable period. On a perusal of the provisions contained in section 85 of the Finance Act, 1994, I find that appeals against decision or orders relating to service tax, interest or penalty shall be filed before the Commissioner (Appeals) within a period of three months from the date of receipt of any such order. As per proviso to subsec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dy provided therein. Considering these aspects, the Court will have to find out whether the Legislature intended to provide a complete code by itself which alone should govern the matters, provided by it. On examination of the relevant provisions, if it becomes clear that the provisions of section 5 of the Limitation Act are necessarily excluded, then the said provisions cannot be called in aid to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the provisions contained in section 5 of the Limitation Act, yet with an intention to curb the delay in taxation matters, it has specially provided that after the statutory period, if there is delay of 30 days, on showing sufficient grounds for delay of 30 days, can be condoned and no further. Thus, applicability of section 5 of the Limitation Act is specifically excluded." 4.1 This decision sq ..... X X X X Extracts X X X X X X X X Extracts X X X X
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