2019 (5) TMI 1235

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....son that the appeal had been filed beyond the period of two months from the date of receipt of the order and there was no application for condoning the delay in filing the appeal before the Commissioner. 2. It has been stated in the appeal filed by the Commissioner (Appeals) that the order dated 30 April, 2014 passed by the Deputy Commissioner was received by the appellant on 12 June, 2014. Section 85(3A) of the Finance Act, 1994 (hereinafter referred to as the Act) provides that an appeal shall be presented within two months from the date of receipt of the order of the adjudicating authority, made on or after the Finance Bill, 2012 received the assent of the President but the Commissioner of Central Excise (Appeals) may, if he is satisfie....

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....application for condonation of delay was filed. It is also the submission that even in the grounds of appeal, the appellant did not explain the delay in filing the appeal. 6. We have considered the submissions advanced by the learned Counsel for the appellant as also the learned Authorised Representative of the Department. 7. The appellant claims to have received the order dated 30 April 2014 passed by the adjudicating authority on 12 June, 2015. The period of two months as contemplated under Section 85(3A) of the Act would expire on 11 August, 2014. The appeal was filed before the Commissioner (Appeals) on 3 September, 2014. Section 85 (3) of the Act is reproduced below: 85(3) - An appeal shall be presented within three months from the....

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....tion 85, the appeal can be filed before the Commissioner (Appeals) within three months from the date of order if the order of the adjudicating authority is before the date on which the Finance Bill, 2012 received the assent of the President. However, under sub-section (3A) of Section 85 of the Act, the appeal can be filed within two months from the date of the order of the adjudicating authority if the order is passed after the Finance Bill, 2012 received the assent of the President. According to learned Counsel for the appellant even prior to 28 May, 2012 the period prescribed for filing the appeal before the Commissioner (Appeals) was three months. Prima facie, it appears that, the appellant may not have filed any application for condonat....