TaxTMI 
TaxTMI 
2018 (1) TMI 563
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....dvocate. Mr. Ananda Sen, Advocate. Mr. Arnab Chakraborty, Advocate. Mr. Pragya Bhowmick, Advocate. Mr.Avra Mazumder,Advocate For The Respondent : Mr. Amitabrata Roy, Advocate. Mr. A. Rajyashree, Advocate. ..for Deptt. Service Tax. Mr. Aniket Mitra,Advocate. ORDER The Court :-The appeal is admitted upon hearing learned Advocates for the parties on the following points, which in our opinion invo....
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....n appeal before the First Appellate authority, i. e., The Commissioner of Central Excise on 8th January, 2010, which the appellant contends was within the prescribed timeframe of three months as specified in Section 85(3) of the Finance Act, 1994. The First Appellate authority, however, dismissed the appeal on the ground of being time barred, not being supported by any plea for condonation of dela....
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....n the ground of delay. It is this order which is under challenge before us. So far as the order under appeal is concerned, we are of the view that since for about three years the appellant was pursuing relief from the First Appellate authority, that factor ought to have had been considered by the Tribunal while considering the appeal. Mr. Majumder, learned senior advocate appearing for the appell....