2009 (4) TMI 8

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..... that according to Section 85 (3) of the Finance Act, 1994, the statutory period of limitation for filing an appeal is 90 days and the period which the authority is empowered to condone is further 3 months after the expiry of 90 days period – order of Commissioner (A) is set aside - appeal is thus allowed by way of remand - S/PD/211/08 & S/272/08 - 394 of 2009 - Dated:- 8-4-2009 - Ms. Jyoti Bal .....

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..... oner (Appeals) along with an application for waiver of predeposit. The lower appellate authority dismissed the appeal as barred by limitation as, according to him, they had filed the appeal beyond the period of delay which he was empowered to condone, applying the provisions of sub-section (1) of Section 35 of the Central Excise Act, 1944, which provides for a statutory period of limitation of 60 .....

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