2017 (7) TMI 1301

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..... t is seen that the second paragraph in the pre-amble to the order has intimated a time-limit of three months for filing appeal before the first appellate authority. It was pleaded before the first appellate authority that the appeal was filed beyond the period of two months on the presumption that this instruction in the pre-amble reflected the statute. In view of the obvious mis-information wh .....

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..... The first appellate authority, while dealing with the appeal of the assessee against the order of the original authority, has concluded the proceedings on the ground of limitation under section 85 of Finance Act, 1994. The finding in the impugned order is that there has been a delay of 23 days beyond the period of two months prescribed in section 85 of Finance Act, 1994. 2. N .....

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