9911796707
TMI Blog2010 (4) TMI 543X X X X Extracts X X X X X X X X Extracts X X X X ..... days because of ill health. Held that - delayed was to be condoned. Delay - Assessee's appeal before Commissioner (Appeals) was delayed by 5 months and 2 days. Commissioner dismissed the appeal on the ground of limitation. Held that - Matter was remanded back. - ST/700 OF 2009-CU[DB], ST/698 OF 2009 - ST/27 OF 2010 - Dated:- 26-4-2010 - DR. CHITTARANJAN SATAPATHY, TECHNICAL MEMBER AND D.N. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant nor there was any mala fide intention on the part of the appellant to seek appeal remedy. The appellant did not prefer to cause prejudice to itself. Medical certificate has been enclosed to the application for condonation of delay for kind consideration of Tribunal otherwise shall cause grave injury to the appellant. Therefore, without dismissing the appeal on the ground of limitati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y. 6. So far as the appeal is concerned, the matter appears to be of the nature as that is before the Larger Bench in Amit Sales. Accordingly, Registry is directed to issue notice as soon as the Larger Bench decision comes up. We make it clear to both sides that they should also bring it to the notice of Bench as and when the Larger Bench decision in the above case comes up. ST/MA(COD)/235 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thin discretionary period of three months under section 85(3) of Finance Act, 1994 and delay can be condoned by ld. Commissioner (Appeals). Under Service Tax law, after expiry of first three months period, discretion is conferred on learned appellate authority below to entertain such appeal if filed within further period of three months. He may exercise such discretion if the matter is sent back ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly, we direct that if appellant makes proper application explaining the delay beyond first three months period, before the learned Appellate Authority and draws his attention to the above statutory provision praying for exercise of his discretion, ld. Commissioner (Appeals) shall consider such prayer and may condone the delay and admit the appeal for hearing on merits subject to order pre-deposit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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