2013 (5) TMI 257

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nder Section 35 of the Central Excise Act, and answered the question in the negative and, further, held that Section 5 of the Limitation Act 1963 was not applicable is equally applicable to service tax appeals filed belatedly with Commissioner (Appeals) inasmuch as the provisions of Section 85(3) of the Finance Act 1994 are pari materia to those of Section 35 of the Central Excise Act. Thus, the a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... peals) on 05.12.2011 with a delay of 147 days over the normal period of limitation prescribed under Section 85 of the Finance Act 1994. After hearing both sides, we find that, admittedly, the delay of the appeal preferred by the party to the Commissioner (Appeals) against the order-in-original far exceeded the condonable period of delay prescribed under Section 85(3) of the Act. The learned Commis .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X