2010 (2) TMI 429

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....lant. Dhanasekharan for the Respondent. ORDER 1. Vide the impugned order, the Commissioner (Appeals) rejected the appeal filed by M/s. Reliance Galvanising Industries on the ground that the appeal was filed beyond three months of receipt of the Order-in-Original. There was a delay of two months beyond three months prescribed for filing the appeal.  In the appeal filed, condonation of....

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....e Tariff Act, 1985. It is submitted that the original authority had denied Cenvat credit on the ground that their claim was not substantiated with requisite duty paying documents and reliable evidence. It is submitted that the appellant was in possession of the requisite documents to substantiate that they qualify for the impugned Cenvat credit. It is prayed that the matter may be remanded to the ....

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....nd entertained the same. 4. I have also heard learned Jt. CDR who reiterated the findings in the impugned order. 5. I find that the relevant section 85(3) of the Finance Act, 1994 reads as under :— "85. Appeals to the Collector of Central Excise (Appeals).— ** ** ** (3) An appeal shall be presented within three months from the date of receipt of the decision or order of the Cent....