2014 (3) TMI 655

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..... ition in law that the period of limitation prescribed for the hearing of the appeal, by the Appellate Tribunal, under Section 85(3) of the Finance Act, 1994, cannot be extended - appellate Tribunal does not have the power or the authority to extend the period of limitation prescribed by the statute, for entertaining the appeal - Decided against the assessee. - C.M.A.No.3236 of 2013 - - - Dated:- .....

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..... ssioner (Appeals) dated 7.8.2012, dismissing the appeal as time barred. 2) Whether the Appellate Tribunal ought to have entertained the appeal and set aside the order of the Commissioner (Appeals) in the interest of justice to offer opportunity to the Appellant to defend itself? 3. The learned counsel appearing on behalf of the appellant had submitted that the order of the Appellate Tribuna .....

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..... earing of the appeal, by the Appellate Tribunal, under Section 85(3) of the Finance Act, 1994, cannot be extended . The learned counsel had relied on the following decisions in support of his contentions: 1) Singh Enterprises Vs. Commissioner of Central Excise, Jamshedpur and others (2008) 12 VST 542 (SC) 2) JMJ Constructions Vs. Assistant Commissioner of Central Excise, Salem and others, (2 .....

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