TMI Blog2014 (12) TMI 418X X X X Extracts X X X X X X X X Extracts X X X X ..... te authority. However, the appellate authority, if satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the said period of two months, has power to allow filing of appeal within a further period of one month. Thus, total period that is allowed by this provision is or outer limit for preferring appeal is three months i.e. two months as a matter of right a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llowing is the question of law, which is required to be answered in the present matter: Whether in the wake of outer limit of period of three months, giving right to the appellant for filing appeal under section 85 (3A) of the Service Tax Chapter V of Finance Act, 1994, the appellate court would be empowered to entertain an appeal or condone the delay beyond the outer limit of three months o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d its proviso, clearly shows that the period of two months is provided for filing of appeal before the appellate authority. However, the appellate authority, if satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the said period of two months, has power to allow filing of appeal within a further period of one month. Thus, total period that is allowed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... whether provisions of Section 5 of the Limitation Act, 1963 are applicable to an application challenging an award under Section 34 of the Arbitration and Conciliation Act, 1996. In that case, award was filed by the Appellant Union of India in the Bombay High Court on 29.3.1999. The appellant filed an application challenging the award on 19.4.1999 under Section 30 read with Section 16 of the Arbit ..... X X X X Extracts X X X X X X X X Extracts X X X X
|