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TMI Blog2021 (3) TMI 1312X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appeals) - Section 85(3) of the Finance Act, 1994 - HELD THAT:- As the time limit prescribed under Section 85(3) of the Finance Act, 1994 is that any person aggrieved from adjudication order is required to file the appeal before the Ld. Commissioner (Appeals) within 60 days of the receipt of the adjudication order and the said period can be extended by another one month if reasons of causing del ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rajeev Gupta, Authorised Representative, for the Respondent. ORDER The appellant is in appeal against the impugned order wherein the refund claim sanctioned to the appellant was rejected by the Ld. Commissioner (Appeals) by way of impugned order. 2. During the course of argument, the Bench made a query on which date of the adjudication order has passed and when the appeal was filed be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed under Section 85(3) of the Finance Act, 1994 before the Ld. Commissioner (Appeals) and the said aspect has not been examined by the Ld. Commissioner (Appeals) while entertaining the appeal filed by the Revenue which is in gross negligence while entertaining the appeal. In those circumstances, I hold that Ld. Commissioner (Appeals) has gone beyond its jurisdiction to pass the impugned order, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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