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TMI Blog2012 (11) TMI 573X X X X Extracts X X X X X X X X Extracts X X X X ..... nt cause has been shown to the Commissioner (Appeals) for delay - there is a delay of 88 days only, which is also within the extended period of condonation where the Commissioner (Appeals) is having discretionary power to condone the delay on his satisfaction of the explanation shown by the appellant for causing the delay - delay condoned – matter remanded back to the Commissioner (Appeals) - ST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal. Therefore, he dismissed the appeal. 3. As per Section 85 of the Finance Act, 1994, in service tax matters, an appeal before the Commissioner (Appeals) can be filed within 90 days of the communication of the order impugned and the period can be further extended for another three months if sufficient cause has been shown to the Commissioner (Appeals) for delay. It is admitted, that the or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Bench. Therefore, we condone the delay in filing the appeal before the Commissioner (Appeals). 4. As the appeal has been dismissed only on the ground of limitation, therefore, we remand back the matter to the Commissioner (Appeals) to pass an appropriate order on merits, after giving a reasonable opportunity to present their case. The appeal is allowed by way of remand. - - TaxTMI - TMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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