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TMI Blog2016 (5) TMI 514X X X X Extracts X X X X X X X X Extracts X X X X ..... ner of Central Excise and Service Tax, Jamshedpur on 28.8.2015 and was issued on 17.09.2015 and was sent on 18.09.2015. - Held that:- looking to the provision of Section 85 (3A) of the Finance Act, 1994 the period to prefer an appeal is 2 months from the date of receipt of the Order-in-Original and there is a further period of 1 month for which a delay can be condoned. In the facts of the present ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... This writ petition has been preferred challenging the order passed by Commissioner(Appeals), dated 19.02.2016 in Orderin- Appeal No98-99/JSR/2015-16 (Annexure 3 to the memo of this writ petition) against the Order-in-Original No. 01- 02/MP/Offence/AC/2015 dated 17.09. 2015, whereby the appeal preferred by this petitioner under Section 35 F of the Central Excise Act, 1944 has been rejected, on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was issued on 17.09.2015 and was sent on 18.09.2015. 3. It further appears from the facts of the case that the order in original was received by this petitioner on 24.09.2015, as alleged by the petitioner. 4. Thus, looking to the provision of Section 85 (3A) of the Finance Act, 1994 the period to prefer an appeal is 2 months from the date of receipt of the Order-in-Original and there is a f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as per the evidence supplied by him. 7. In view of this fact, we therefore, quash and set aside the order of Commissioner (Appeals) dated 22.02.2016 (Annexure-3 the memo of this writ petition) and we allow this petitioner to prefer delay condonation application with proper averments, allegations, annexures and evidences and the Commissioner (Appeals), will decide the delay condonation applicati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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