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of <h1>Appellate Tribunal Upholds Dismissal of Appeals as Time-Barred under Finance Act</h1> <h3>M/s LGW Limited Versus Commissioner of CGST & Excise, Kolkata</h3> M/s LGW Limited Versus Commissioner of CGST & Excise, Kolkata - TMI Issues involved: Appeal against dismissal of appeal as time-barred u/s 85(3) of Finance Act, 1994.The appellants appealed against the Ld. Commissioner (Appeals) order dismissing their appeal as time-barred u/s 85(3) of the Finance Act, 1994. The appeal was filed beyond the three-month time limit from the communication of the Order-in-Original, which can be extended for another three months with sufficient reasons. The Ld. Commissioner (Appeals) found the appeals were filed beyond the prescribed time limit and thus dismissed them as time-barred. The appellants acknowledged filing the appeals beyond the six-month time limit specified u/s 85(3). Consequently, the Tribunal upheld the Ld. Commissioner (Appeals) decision, stating that the appeals were filed beyond the statutory time limit and dismissed them as time-barred.In conclusion, the Appellate Tribunal upheld the dismissal of the appellants' appeals as time-barred u/s 85(3) of the Finance Act, 1994.
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