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of <h1>Appeal dismissed for filing return nearly three years late, exceeding time limit under Section 85(3A)</h1> <h3>M/s Saurabh Kumar Agarwal Versus Commissioner, Central Tax & Central Excise, Allahabad</h3> M/s Saurabh Kumar Agarwal Versus Commissioner, Central Tax & Central Excise, Allahabad - TMI The Appellate Tribunal (CESTAT Allahabad) allowed the appellant's miscellaneous application for early hearing and proceeded with the appeal. The appellant received the Order-In-Original dated 26th December 2019 on 30th December 2019 and was required to file the appeal by 30th March 2020 under Section 85(3A) of the Act. However, the appeal was filed on 10th January 2023, nearly three years late. The learned Commissioner (Appeals), relying on the Supreme Court's decision in M/s Singh Enterprises v. Commissioner of Central Excise, Jamshedpur [2008 (221) E.L.T. 163 (S.C.)], held the appeal not maintainable due to delay beyond the statutory and condonable periods. The Tribunal affirmed that it 'cannot condone the delay' in view of this precedent and accordingly dismissed the appeal.
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