2017 (7) TMI 901

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....nt ORDER Per: S.S GARG The present appeal is directed against the impugned order dated 28.12.2016 passed by the Commissioner (Appeals) wherein the Commissioner (Appeals) has dismissed the appeal as barred by limitation under Section 85 of the Finance Act. The appellant has also filed stay application along with appeal. Since the issue is in a narrow compass and therefore with the consent of par....

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....ly) was confirmed by the lower authority in the Order-in-Original dated 05.04.2014 along with the demand of interest. The amount of Rs. 12,02,905/- (Rupees Twelve Lakhs Two Thousand Nine Hundred and Five only) paid by the appellant during investigation was appropriated. Penalty was imposed under Section 77(1)(a), 78 and late fees under Rule 7C of the Service Tax Rules. 2. Heard both the parties a....

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.... other hand the learned AR submitted that the learned Commissioner (Appeals) has rightly rejected the appeal being barred by time as the appeal was filed before the Commissioner after 280 days from the relevant date. He further submitted that as per the provisions of law, the appeal before the Commissioner has to be filed within two months from the date of receipt of the decision or order appealed....

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.... days not available to the appellate authority. Here it is pertinent to reproduce para 6 of the impugned order, which is reproduced herein below: "6. It is noticed that Para 2 of the Preamble to the said OIO, reads as "Any person deeming himself aggrieved by this order may appeal to the Commissioner (Appeals).......in Form ST-4 as per Section 85 of the Finance Act, 1994 within sixty days from the....