2016 (1) TMI 394

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....ER Per B. Ravichandran Appellant preferred this appeal against order dated 27.08.2009 by the Commissioner (Appeals), Gurgaon. The ld. Commissioner rejected the appeal as not maintainable on the ground that the same was filed beyond the time period prescribed under Section 85(3) of the Finance Act, 1994. The admitted facts of the case are that the order of the original authority dated 15.01.2....

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....r the provisions of Section 85, Commissioner (Appeals) powers are clearly defined. In exercise of such powers the ld. Commissioner examined the reasons for delay in filing the appeal. The reason that the appellant's accountant was on leave during the relevant period was found factually incorrect by the ld. Commissioner. In the absence of any other reason to substantiate the justifiable delay i....

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.... Commissioner (Appeals) as the appellant pleaded the delay is due to the reason that their Counsel met with an accident. In Ram Kumar Agarwal vs. CC, Indore - 2003 (157) ELT 280 (Tri. Del.) the Tribunal was examining the delay in pre-deposit as ordered by the Tribunal. 6. We find all the above cases deals with particular situations. In the present case in hand, the Commissioner (Appeals) did ex....