TMI Blog2014 (12) TMI 418X X X X Extracts X X X X X X X X Extracts X X X X ..... A. B. Chaudhari, J.) 1. Rule. Rule returnable forthwith. Heard finally by consent of the parties. 2. Following 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r period of one month." 3. Perusal of the above provision, in particular sub section (3A) and 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n and Conciliation Act, 1996. The question which arose for consideration in that case was 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 applicat ..... X X X X Extracts X X X X X X X X Extracts X X X X
|