2014 (2) TMI 247

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... after the required time limit - appellate authority have no authority to allow appeal presented beyond the said period. Accordingly appeal in violation of Section 85(3) is liable to be dismissed - Following decision of Singh Enterprises vs. CCE, Jamshedpur [2007 (12) TMI 11 - SUPREME COURT OF INDIA] - Decided agaisnt assessee. - Appeal No. ST/55745/2013/ST-SM - ORDER NO. 56173/2013 - Dated:- 17-4 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t Commissioner which was received by them on 30.09.2011. He found that there was a delay of 6 months and 14 days. As per section 85 (3) of the Finance Act 1944 it is clearly specified as under:- An appeal shall be presented within three months from the date of receipt of the decision of order of [such adjudicating authority] relating to service tax, interest or penalty under this Chapter [made b .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... mshedpur reported in 2008 (221) E.L.T. 163 (S.C.) wherein Supreme Court has clearly held that appellate authority have no authority to allow appeal presented beyond the said period. Accordingly appeal in violation of Section 85(3) is liable to be dismissed. 4. In view of the above, order of the Commissioner (Appeals) is upheld and appeal of the parties dismissed. [Dictated Pronounced in the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X