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TMI Blog2015 (11) TMI 784X X X X Extracts X X X X X X X X Extracts X X X X ..... k Jindal : Heard the learned AR. 2. Perused the record. On perusal of the record, I find that several notices have been issued to the appellant and none appeared on behalf of the appellant on the following dates: 23.1.2015, 30.3.2015, 3.6.2015 and today, i.e. 26.8.2015 despite notice. As the appellant has chose not to appear before this Tribunal to defend their case. Therefore, appeal is taken ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Finance Act, 1994 or not and if yes, the Commissioner (Appeals) is having the power to condone the delay or not. Section 85 of the Finance Act, 1994 is reproduced below: "85. Appeals to the Commissioner of Central Excise (Appeals). - (1) to (3) (3A) An appeal shall be presented within two months from the date of receipt of the decision or order of such adjudicating authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... done the delay. Admittedly, in this case, the appeal has been filed after one year and six months. Therefore, learned Commissioner has rightly dismissed the appeal as time barred as held by the Honble High Court of Delhi in the case of Agrawal Construction vs. CE, Nagpur [ 2015 (38) STR 16 (Bom)]. In these terms, I do not find any infirmity in the impugned order, same is upheld. Appeal filed by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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