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TMI Blog2014 (12) TMI 1215X X X X Extracts X X X X X X X X Extracts X X X X ..... on 85(3A) of the Finance Act, 1994 - Held that: As per the decision of Hon'ble Supreme Court in the case of Singh Enterprises vs. CCE, Jamshedpur 2007 (12) TMI 11 - SUPREME COURT OF INDIA, Commissioner (Appeals) has no power to condone the delay beyond the prescribed period. Therefore,delay cannot be condoned by Commissioner (Appeals). - Decided against the petitioner - Appeal No. ST/12304/2014 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2012 the provisions of Section 85 of the Finance Act, 1994 was amended and as per the said amended provisions, the appeal before the Commissioner (Appeals) would be filed within two months from the date of communication of order and thereafter further period of one month may be condoned by the Commissioner (Appeals). In the present case the appellant proceeded on the basis of preamble of the adjud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 85 (3A) is reproduced as under:- Appeals to the Commissioner of Central Excise (Appeals). (1) .. (2) .. (3A) An appeal shall be presented within two months from the date of receipt of the decision or order of such adjudicating authority, made on and after the Finance Bill, 2012 receives the assent of the President, relating to service tax, interest or penalty under thi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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