2017 (11) TMI 38

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.... as also beyond the period that could be condoned by the first appellate authority. The findings of the first appellate authority are as under: "4. Before going into the merits of the case, the admissibility of the appeal in trms of the statutory provisions is required to be examined; the statutory provisions contained under Section 85 of the Finance Act, 1994 read as under: [(3A) An appeal shall be presented within two months from the date of receipt of the decision or order of such adjudicating authority, made on and after the Finance Bill 2012 receives the assent of the president, relating to service tax, interest or penalty under this chapter: Provided that the Commissioner of Central Excise (Appeals) may, if ....

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....riginal appeal dated 18.03.2014 filed by them with the Office of the Commissioner of Service Tax, Hyderabad-IV Commissionerate. In this regard, I find that though the office seal of Hyderabad IV Commissionerate is appended and appearing on the said papers, they lack authentication in the form of signed acknowledgement by the Departmental Officer receiving the said documents in the said Office and there is no explanation coming from the appellants as to why they failed to get the acknowledgement while filing the appeal. Thus, in my considered opinion, the appellants failed to establish that the impugned appeal papers were filed in the Hyderabad IV Commissionerate on 18.03.2014. 4.3 As regards the case of Prashanth Projects. Ltd. cit....