2017 (11) TMI 836

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....ce tax with interest and penalty. Section 85 of the Finance Act, 1994, pertains to appeals from Commissioner of Central Excise. Under subsection (1) of section 85, a person aggrieved by the decision or order passed by the adjudicating authority, could file an appeal before the appellate Commissioner. As per subsection 3A of section 85, in case of an order passed after the Finance Bill, 2012, received the consent of the President, such appeal would have to be presented within two months from the date of receipt of the decision of the order of the adjudicating authority. As per the proviso to subsection 3A, the Commissioner would have power to condone delay upto a maximum period of one month if he is satisfied that the appellant was prevented....

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....an alternative parallel forum and thereby diluting the legislative intent of not allowing appeals to be presented after indefinite period of time. Some of the self imposed restrictions recognized are that the delay should otherwise be satisfactorily explained and that the litigant would suffer gross injustice if the remedy is completely shut out. The Full Bench in case of Panoli Intermediate (India) Pvt. Ltd., Jhagadia v. Union of India & Ors. reported in 2015 (2) GLR 1395, while answering a reference by the Division Bench, had answered the questions referred in following manner: "31. We may now proceed to answer the question: 1. Question No.1 is answered in negative by observing that the limitation provided under section ....