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TMI Blog2016 (9) TMI 290X X X X Extracts X X X X X X X X Extracts X X X X ..... ions that an appeal has to be filed before first appellate authority within the time frame of 60 days on receipt of the order and further 30 days is granted to file an appeal with an application for condonation of delay. The first appellate authority has no power to entertain an appeal which is filed beyond the period of 90 days. In the case in hand the appellant has filed an appeal after almost ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Nair, E.O. (AR) for respondent ORDER This appeal is directed against order-in-appeal No. MUM-SVTAX-002-APP-259-15-16 dated 31.03.2016. 2. Without going into merits of the case, it was pointed out to us by the learned D.R. that the appeal was dismissed by the first appellate authority on the ground of limitation. 3. Learned Counsel appearing for the appellant submits that the misce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... they have not filed an application for condonation of delay in filing the appeal. 6. Learned Counsel stated that after they received the impugned order, they filed an application before the Dy. Commissioner as per the provisions of Section 74(3) (b) of the Finance Act, 1994 for rectification of mistake followed by reminders dated 10th June, 2nd July, 30th July and 3rd September of 2013. It is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay. The first appellate authority has no power to entertain an appeal which is filed beyond the period of 90 days. In the case in hand the appellant has filed an appeal after almost two years. Learned Counsel, would refer to Section 74 of the Finance Act, 1994 for seeking redressal in this case from this Tribunal. 8.1 On deeper perusal of the said Section we find that the said Section talks ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant before adjudicating authority seems to us rearguing entire case which is not permissible under law. In view of this, we hold that the appeal before this Tribunal needs to be dismissed at the initial stage itself as the first appellate authority has no power to entertain the appeal which is filed beyond the period of limitation. 8.2 The appeal is rejected. (Operative portion pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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