9911796707
TMI Blog2011 (3) TMI 878X X X X Extracts X X X X X X X X Extracts X X X X ..... d to condone the delay in filing of appeal beyond three months after the expiry of statutory period of three months in terms of Section 85 of the Finance Act, 1994 - Hence, the appeal is not maintainable as the same is filed beyond the statutory time limit - Accordingly, the appeal is rejected as barred by limitation of time. - ST/134/2010 - - - Dated:- 28-3-2011 - Hon'ble Mr. M.V.Ravindran, Me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y before this Bench and also on merits of the case as the Commissioner(Appeals), order has upheld the Order-in-Original i.e. to say that there is doctrine of merger. It is his submission that on first principles, though the assessee lost the right to file an appeal before Commissioner(Appeals), he can agitate the issue on merits before this Bench. 4. Ld. DR reiterated the findings of the ld. Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lay in filing of appeal, Provided that the Commissioner(Appeals) may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of three months, allow it to be presented within a further period of three months . Thus, as per the Finance Act, 1994 the Commissioner(Appeals) is not empowered to condone the delay in filing of appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t appellate authority has not recorded any findings on merits. Further the Apex Court has clearly settled the lawd that an appeal filed beyond the statutory period cannot be entertained by the authorities functioning under the specific statute. In view of this, we do not find any merit in the appeal the same is dismissed. Stay petition and appeal are disposed off. (Pronounced and dictated in ope ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
