TaxTMI 
TaxTMI 
2013 (9) TMI 35
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....ppeal within 3 months was 20.7.2011. He submits that they have filed appeal on 21.10.2011. She submits that the instant case is squarely covered in their favour by the decision of the Tribunal in the case of Kouni Travels Pvt. Ltd. Vs CST Bangalore - 2010 (17) STR 442 (Tri.-Bang.), wherein it has been held that while computing the condonable period of next 3 months, the first day of the next block of 3 months would be excluded. 4. The Ld. AR reiterates the findings of the Commissioner (Appeals). He submits that in view of General Clause Act, while computing the first 3 months, the date of receipt of order would be excluded and while computing the next 3 months, it will not be allowed. He also submits that decision of the Tribunal in the ca....
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....nbsp; (2) Every appeal shall be in the prescribed form and shall be verified in the prescribed manner. (3) An appeal shall be presented within three months from the date of receipt of the decision or order of (such adjudicating authority), relating to service tax, interest or penalty under this Chapter: Provided that the (Commissioner) of Central Excise (Appeals) may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of three months, allow it to be presented within a further period of three months. (4) The (Commissioner) of Centr....
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....cause for the delay is explained to the satisfaction of the appellate authority as prescribed and it condones it. Therefore, we find that the appeal period available is not a continuous duration of six months. The further period of three months as per proviso to sub-section (3) of Section 85 has to be computed after the expiry of the first three months a person is allowed in terms of the Section 85(3). This computation will be governed by Section 9 of the General Clauses Act. In the instant case the three months period after receipt of the order by the appellant ended on 10th December '07. The next three months has to be computed by excluding the first day of the next block of three months i.e., 11th December. Further three months therefore....