https://www.taxtmi.com/caselaws?id=447640 The CESTAT Kolkata dismissed appeals filed with delays of 43, 40, and 37 months before the Commissioner (Appeals). The Tribunal held that Section 85(3) of the Finance Act 1994 restricts the Commissioner's power to condone delays beyond three months, while the Tribunal has unrestricted condonation power. The legislative amendment reducing condonation period from three months to one month demonstrated specific intent to limit the Commissioner's authority. The Tribunal found no infirmity in the Commissioner's dismissal of appeals filed beyond the prescribed condonable period and ruled it had no power to set aside properly dismissed appeals, particularly when appellants concealed facts and misrepresented their case. en-us Fri, 22 Dec 2023 00:00:00 +0530 Mon, 01 Jan 2024 11:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447640 The CESTAT Kolkata dismissed appeals filed with delays of 43, 40, and 37 months before the Commissioner (Appeals). The Tribunal held that Section 85(3) of the Finance Act 1994 restricts the Commissioner's power to condone delays beyond three months, while the Tribunal has unrestricted condonation power. The legislative amendment reducing condonation period from three months to one month demonstrated specific intent to limit the Commissioner's authority. The Tribunal found no infirmity in the Commissioner's dismissal of appeals filed beyond the prescribed condonable period and ruled it had no power to set aside properly dismissed appeals, particularly when appellants concealed facts and misrepresented their case. Case-Laws Service Tax Fri, 22 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447640