Appeals dismissed for time-barred filings under Finance Act, 1994. Tribunal upholds dismissal despite challenges.

The appeals were dismissed as time-barred under Section 85(3) of the Finance Act, 1994. Despite challenges by the appellants regarding the delay in obtaining the High Court's order, the Tribunal upheld the dismissal by the Ld. Commissioner (Appeals). The appellants failed to meet the statutory time limits for filing appeals, even considering the time spent in the High Court proceedings. The Tribunal emphasized adherence to the law and the prescribed time limits, leading to the dismissal of the appeals.

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Issues:
Appeal against dismissal of appeals as time-barred under Section 85(3) of the Finance Act, 1994.

Analysis:
The appellants challenged the impugned orders dismissing their appeals as time-barred by the Ld. Commissioner (Appeals). The adjudication order was issued on 27.01.2017, and subsequently, the Hon'ble High Court disposed off their writ petition on 28.03.2018. The appellants applied for the certified copy of the High Court's order on 26.07.2018, received it on 27.07.2018, and filed the appeals on 14.08.2018. The Ld. Commissioner (Appeals) dismissed the appeals citing Section 85(3) of the Finance Act, 1994, which requires aggrieved parties to appeal within 60 days of receiving the adjudication order, extendable by 30 days with valid reasons for delay.

The Tribunal noted that the appellants did not provide the date of filing the writ petitions before the High Court. Despite the High Court's order on 28.03.2018, there was a delay of 4 months in applying for the certified copy. Even after receiving the certified copy, the appellants filed the appeals more than 15 days after receipt. The Tribunal emphasized that the Ld. Commissioner (Appeals) is bound by the law under Section 85(3) of the Finance Act, 1994. Even if the time spent before the High Court is excluded, the appeals were filed beyond the statutory time limit, rendering them highly time-barred.

Consequently, the Tribunal found no fault in the impugned order and dismissed the appeals filed by the appellants. The decision was made based on the strict adherence to the statutory time limits prescribed under the Finance Act, 1994, and the failure of the appellants to meet those deadlines despite the circumstances surrounding their appeal process.

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