2018 (8) TMI 904

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..... nce. The period of limitation prescribed for filing appeals under Section 85 of the Finance Act, 1994 is three months - As per the provisions of sub-section (3) of Section 85, such period could be extended by the appellate Commissioner on sufficient cause being shown by a further period of three months. The delay is inordinate. The explanation for such long delay is in any case not sufficient - .....

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..... ch amount on the basis of improper documents. The BSNL did not challenge this order before any authority for a long time. Nearly three years later, an appeal came to be filed before the appellate Commissioner along with application for condonation of delay, in which grounds raised were that BSNL was waiting for a legal opinion against the impugned order for filing further proceedings. In the meant .....

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..... of limitation, which is not extendable, the jurisdiction of the High Court under Article 226 of the Constitution to test validity of the original adjudication order is not taken away. 4. In the present case, however, the facts are that the BSNL did not challenge the Order in Original for nearly three years on the grounds which even otherwise do not inspire confidence. The period of limitation .....

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