2019 (1) TMI 1435

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ice of the Learned Commissioner (Appeals) on 22.07.2015. The Commissioner (Appeals) is not empowered to condone the delay in late filling of appeal beyond the statutory limit of three months - In this case, since admittedly the appeal was filed beyond three months from the date of receipt of the adjudication order - the Learned Commissioner (Appeals) being a creature under the statute, has righ .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rrow compass, the appeal is taken up for hearing and disposal today. The Learned Commissioner (Appeals) vide the impugned order dated 21.02.2018 has dismissed the appeal filed by the appellant on the ground that the appeal was presented before him after the stipulated time frame prescribed under Section 85 of the Finance act, 1994. On perusal of the findings recorded in the impugned order, we find .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n late filling of appeal beyond the statutory limit of three months. In this case, since admittedly the appeal was filed beyond three months from the date of receipt of the adjudication order, the Learned Commissioner (Appeals) being a creature under the statute, has rightly dismissed the appeal filed by the appellant. 4. Thereafter we do not find any justifiable reason or ground to interfere w .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X