TaxTMI 
TaxTMI 
2009 (9) TMI 208
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....riod 16-7-2001 to 31-8-2005 classifiable under the category "business auxiliary services" without following statutory formalities including payment of tax to the Govt. The appellants received the order of the Dy. Commissioner, Service Tax on 10-9-2007. The appellants filed an appeal against the said order with the Commissioner of Central Excise (A) on 12-3-08 with an application for condonation of delay of two months arid 29 days in filing the appeal. Vide the impugned order the Commissioner (A) rejected the appeal filed by M/s. Kouni Travels Pvt. Ltd., as barred by limitation. According to him the last date for filing the appeal against the order impugned before him expired by 10-3-08 including the period of three months he could have cond....
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....period of three months expired only on 12-3-08 and the appeal filed on 12-3-08 was within the condonable period. 4. We have heard both sides. 5. We have carefully considered the facts of the case and the arguments of both sides. As per Section 85 of the Finance Act 1994 (the Act), the appeal shall be presented before the Commissioner (A) within three months from the date of receipt of the order. In the instant case, the order was received on 10-9-2007. Excluding the date of receipt, three months period expired by 11-12-2007. The appellants claim that further period of three months should be computed after the expiry of 11-12-2007. i.e. starting from 12-12-2007. Applying the interpretation of Section 9 of the General Clauses Act, by the Ap....
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....pt of an order including the further period of three months that he can allow at his judicial discretion. The order in original in this case was received by the assessee on 10th September 2007. Six months from 10th September '07 expired on 10th March '08. As the appeal was received on 12th March, '08, the Commissioner held that the appeal was received beyond also the condonable period of three months. He has no power to condone the delay in filing the appeal beyond six months of receipt of the order by the assessee. So he rejected the appeal as barred by limitation in terms of the provisions of Section 85(3) of the Act. We reproduce below Section 85 of the Act: "SECTION 85. Appeals to the (Commissioner) of Central Excise (Appeals). - [(1) ....
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....als and making orders under the (Central Excise Act, 1944) (1 of 1944)." 7 We find that the Section does not provide a period of six months to file an appeal. An aggrieved party can file an appeal with the Commissioner (A) any time within three months of receipt of an order. The appeal will be entertained if it is otherwise in order. However, if the same is filed beyond the first three months period, then it may not be accepted on record unless the delay is explained to the satisfaction of the Commissioner (A) as was occasioned by sufficient cause. Whereas the first three months is statutorily allowed to the aggrieved party to file an appeal, any further time within the next three months is available if the cause for the delay is explained....