2013 (5) TMI 26

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..... udicating authority, relating to service tax, interest or penalty & further period of three months on sufficient cause. Accordingly the appeals have not been filed in stipulated period as has been dealt with in Section 85 of the Finance Act 1994. As the delay occurred at in filing appeal before Commissioner (Appeals) level and Tribunal cannot use its power of condonation of delay which is e .....

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..... ) has rightly concluded since the appellant had reiterated in the submissions made by them in appeal memorandum filed on 13/3/2012. It has been found that the impugned orders were communicated to the appellants on 25/2/2010 and 30.3.2011 respectively. The subject appeals have been filed after a period of more than 657 days and 256 days respectively. Appellant received Order in Original on 25/2/201 .....

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..... period of three months, allow it to be presented within a further period of three months. 3. Accordingly I find that the appeals have not been filed in stipulated period as has been dealt with in Section 85 of the Finance Act 1994. 4. Ld. Council has submitted that the Tribunal may exercise their power and allow the appeals against order of the Commissioner (Appeals) orders dated 25.2.2010 an .....

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