2016 (9) TMI 290

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....vocate for appellant Shri S.R. Nair, E.O. (AR) for respondent ORDER This appeal is directed against order-in-appeal No. MUM-SVTAX-002-APP-259-15-16 dated 31.03.2016. 2. Without going into merits of the case, it was pointed out to us by the learned D.R. that the appeal was dismissed by the first appellate authority on the ground of limitation.  3. Learned Counsel appearing for t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... has dismissed the appeal on the ground that they have not filed an application for condonation of delay in filing the appeal. 6. Learned Counsel stated that after they received the impugned order,  they filed an application before the Dy. Commissioner as per the provisions of Section 74(3) (b) of the Finance Act, 1994 for rectification of mistake followed by reminders dated 10th June, 2nd....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....to file an appeal with an application for condonation of delay.  The first appellate authority has no power to entertain  an appeal which is filed beyond the period of 90 days.  In the case in hand the appellant has filed an appeal after almost two years.  Learned Counsel, would refer to Section 74 of the Finance Act, 1994 for seeking redressal in this case from this Tribunal. ....