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TMI Blog2021 (12) TMI 625X X X X Extracts X X X X X X X X Extracts X X X X ..... riod of limitation for filing an appeal is of two months and if there is any delay caused in filing of the appeal, the Commissioner (Appeals) Central Excise and GST has the power to condone the delay, if the delay is not beyond the period of further one month from the expiry of the earlier period of two months, provided the Commissioner is satisfied that there is sufficient cause shown by the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Authority before the Commissioner (Appeals) Central Excise and GST, Nagpur. Admittedly, the appeal was filed after expiry of limitation period. However, it was accompanied by application for condonation of delay. 3. The Appellate Authority, by the order passed on 22.08.2019 found that as the appeal was filed after expiry of extended period of limitation, it had no jurisdiction to take cognizan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... months from the date of receipt of the decision or order of such adjudicating authority, made on and after the Finance Bill, 2012 receives the assent of the President, relating to service tax, interest or penalty under this Chapter Provided that the Commissioner of Central Excise (Appeals) may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... od as prescribed under Section 85 and therefore, the Appellate Authority has no jurisdiction to entertain the appeal. 7. There is nothing wrong in the order passed by him, which is one of the orders impugned. If it is held so, it would not be permissible for this Court to consider the challenge made to the original order dated 07.03.2019. 8. The petition is, therefore, dismissed summarily. N ..... X X X X Extracts X X X X X X X X Extracts X X X X
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