2016 (8) TMI 1211

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..... appeal with the Commissioner (Appeals) has expired on 04.04.2015, as the order-in-original was received by the appellant on 05.02.2015. The Commissioner (Appeals) is empowered to condone the delay of only one month from the said date of 04.04.2015, which means he can condone the delay for sufficient reasons up to 04.05.2015 - In the instant case, the appeal was filed only on 06.05.2015 - appeal m .....

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..... t takes us through the records and show us that the impugned order-in-original dated 27.01.2015 was dispatched to the appellant by the Range Superintendent vide letter dated 03.02.2015 by speed post, and the same was received on 05.02.2015. As per Clause 85 (3A) for the Finance Act, 1994, applicable to Service Tax, an appeal before the Commissioner of Central Excise (Appeals) should be presented w .....

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..... sufficient reasons up to 04.05.2015. In the instant case, the appeal was filed only on 06.05.2015. It has been laid down by the Honble Supreme Court in the case of Singh Enterprises vs. Commissioner of Central Excise, Jamshedpur 2008 (221) E.L.T. 163 (S.C.) that Commissioner (Appeals) is not empowered to condone any delay further then what he has been permitted to be condoned, as per law. 5. I .....

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