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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 ..... r, Hon'ble Member (Technical) For the Petitioner : Shri Jigar Shah, Advocate For the Respondent : Shri K. Sivakumar, A.R. ORDER Per : Mr. P. K. Das After hearing both sides for some time on the matter, we find that the appeal may be decided at the stay stage itself. Accordingly, after disposing the stay application, we take up the appeal for disposal. 2. On perusal of the records, we find th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner (Appeals) should have condoned the delay. He relied upon the decision of the Hon'ble Kerala High court, in the case of B. Sasikumar vs. CCE , Cus. & Service Tax (Appeals), Cochin [2014 (9) TMI 151 Kerala High Court]. 3. On the other hand, learned AR on behalf of the Revenue submits that the appeal is to filed as per the statutory provisions of the law. He submits that the Hon'ble High C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the aforesaid period of two months, allow it to be presented within a further period of one month." 5. It is clear from the above provisions of Section 85(3A) of the Finance Act, 1994 that Commissioner (Appeals) is empowered to condone the delay for a further period of one month. The Honble Supreme Court in the case of Singh Enterprises (supra) held that Commissioner (Appeals) has no power to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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