2015 (11) TMI 784

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.... Jindal : Heard the learned AR. 2. Perused the record. On perusal of the record, I find that several notices have been issued to the appellant and none appeared on behalf of the appellant on the following dates: 23.1.2015, 30.3.2015, 3.6.2015 and today, i.e. 26.8.2015 despite notice. As the appellant has chose not to appear before this Tribunal to defend their case. Therefore, appeal is taken u....

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....nder Finance Act, 1994 or not and if yes, the Commissioner (Appeals) is having the power to condone the delay or not. Section 85 of the Finance Act, 1994 is reproduced below: "85. Appeals to the Commissioner of Central Excise (Appeals). -  (1) to (3)  (3A) An appeal shall be presented within two months from the date of receipt of the decision or order of such adjudicating authorit....