2016 (2) TMI 334

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....il Gupta, CA For the Respondent : Shri D K Sinha, Asstt. Commr (DR) ORDER Per B. Ravichandran The stay application filed by the appellant is against the confirmed demand of Rs. 16,95,379/- and penalties imposed by the original authority vide the order dated 12.02.2013. The appeal against the same, was rejected as time barred by the ld. Commissioner (Appeals). As the main appeal itself ....

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....Punjab & Haryana High Court in the case of Kamal Eiectricals Vs. CESTAT: 2015 (37) STR 732 (P & H) to state that on being shown sufficient cause, the condonation of delay should be done in order to render substantial justice. 5. The ld. A.R. for the Revenue, reiterated the findings in the impugned order. He further relied on the decision of the Hon'ble Supreme Court in the case of Singh Ent....

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....d. Commissioner (Appeals). However, the present appeal before him, was filed with further delay of more than three months and hence, he rejected the appeal as barred by limitation. We find that the provision of the Finance Act, 1994 with reference to appeal before the ld. Commissioner (Appeals) is very clear and there has been no authority provided to extend the time limit mentioned above. The Hon....

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....o condone delay beyond condonable period under Section 85 (3A) of the Finance Act, 1994. Hon'ble Bombay High Court in Flamingo (Duty Free Shop) Pvt. Ltd. - 2014-TIOL-2436-HC-MUM-CUS, held on similar lines in respect of similar provisions under Customs Act, 1962. The same High Court in Mr. Xavier Thomas - 2015-TIOL-1762-HC-MUM-ST - held that Commissioner (Appeals) cannot exercise powers beyond ....