2017 (5) TMI 654

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.... For the Appellant : Dipak Seth For the Respondent : G.S. Bisht ORDER 1. Heard Sri Dipak Seth, learned counsel for appellant and Sri G.S. Bisht, learned counsel for respondent. 2. This appeal under Section 35G of Central Excise Act, 1944 read with Section 83 of Finance Act, 1994, has arisen from judgment and order dated 19.08.2016 passed by Customs Excise & Service Tax Appellate Trib....

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.... was three months which was condonable to the maximum of another three months. Appeal, however, was filed beyond the maximum period of six months, hence Commissioner (Appeal) vide order dated 30.07.2012 dismissed appeal being barred by limitation, without looking into merits of case. 6. Against order of Commissioner (Appeal) dated 30.07.2012, Assessee preferred writ petition before this Court b....

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....onable period of limitation, it could have remanded matter to Commissioner (Appeal) to decide appeal on merits but there was no scope of looking into correctness of Adjudicating Authority's order and even set aside the same. 9. Learned counsel for Assessee however contended that period of limitation was not correctly looked into by Commissioner (Appeal) and appeal was within the period of c....