2015 (1) TMI 1192

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....., for the Appellant. Shri R.K. Mishra, AR, for the Respondent. ORDER Heard both the sides. With the consent of both the parties, this appeal is disposed o. Pre-deposit is waived in the circumstances. 2. The appellant is the assessee. The appeal is preferred against the order of Commissioner (Appeals), Central Excise and Service Tax, Raipur dated 1-2-2013 rejecting appeal preferre....

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....by Finance Act, 2012 had received the assent of the President; that adjudication order was issued on 13-6-2012 i.e., after 28-5-2012; and in terms of the amended Section 85(3A) the limitation for preferring an appeal is two months and power is conferred on the Commissioner (Appeals) to condone a delay for a further period of one month. According to the ld. Appellate Commissioner, the appeal was fi....

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....presenting the appeal within the aforesaid period of three months, allow an appeal to be presented within a further period of three months. 5. The appellate Commissioner was required to consider the COD application in terms of the pre-amended provision. The adjudication order dated 21-5-2012 was received by the appellant on 14-6-2012. The normal period of three months limitation under pre-....

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....d within two months from the date of receipt of the decision or order of such adjudicating authority, which is made on or after the Finance Bill, 2012, receives the assent of the President. Since the assent of the President was granted on 28-5-2012, the amended provision would not apply to the adjudication order passed by the Assistant Commissioner on 21-5-2012. The date of dispatch of the adjudic....