2016 (6) TMI 413

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....yal, learned Assistant Solicitor General of India ORDER Heard on admission. This appeal is directed against the order dated 14.10.2015 passed by the Customs, Excise & Service Tax Appellate Tribunal, Kolkata (in short "Tribunal") in Appeal No.EA-75372/15. 2. The appellant was served with a Show Cause-cum-Demand Notice by the Central Excise and Service Tax Authorities demanding Rs. 4,85,....

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....llant then filed another appeal before the Tribunal and it fully agreed with the view of the Commissioner in the light of decision of the Supreme Court in Singh Enterprises vs. Commissioner of Central Excise, (2008) 3 SCC 70. 4. Section 85(4)(3A) of the Finance Act, 1994 reads as under:- " 85(4)(3A) - An appeal shall be presented within two months from the date of receipt of the decisi....