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of <h1>Appeal dismissed due to jurisdictional issue; failure to justify significant delay in filing.</h1> <h3>M/s Kamal Electricals Versus CCE, Chandigarh</h3> M/s Kamal Electricals Versus CCE, Chandigarh - 2015 (37) S.T.R. 288 (Tri. - Del.) Issues:1. Appeal against rejection on the bar of limitation2. Application for condonation of delay3. Jurisdiction of appellate authority to condone delayAnalysis:1. The appellant filed an appeal against the order-in-appeal dated 11.02.2013, where the Commissioner (Appeals) rejected the appeal on the bar of limitation. The appellant sought condonation of delay, stating that due to medical reasons, the appeal could not be filed within the stipulated period. However, the application for condonation lacked relevant facts, such as the date of receipt of the adjudication order, which is crucial for determining the timeliness of the appeal filing.2. The appellate authority rejected the appeal, citing Section 85(3) of the Finance Act, 1994, which mandates filing the appeal within three months from the date of receipt of the order. The appeal was filed after a delay of over 20 months, and the appellate authority deemed it beyond their jurisdiction to condone such a significant delay under the Act. The appellant claimed non-receipt of the adjudication order, as it was passed ex-parte, but this argument was not raised before the Commissioner.3. The Commissioner (Appeals) had the power to condone a delay of only a further 3 months under the proviso to Section 85(3). Since the appellant failed to provide substantial evidence or justification for the delay in filing the appeal within the permissible limits, the rejection of the appeal on the bar of limitation was upheld. The judgment concluded that the appeal lacked merit and was dismissed accordingly, highlighting the importance of complying with procedural timelines and providing necessary evidence for condonation of delay in legal proceedings.
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