2021 (12) TMI 625

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....ANIL S. KILOR, JJ. Shri S.A. Chaudhari, Advocate for petitioners Heard Shri Chaudhari, learned counsel for the petitioners. 2. The petitioners, having been aggrieved by the order passed on 07.03.2019 by Deputy Commissioner, Central GST and Central Excise, Division Chandrapur, levying service tax upon the petitioners, had filed an appeal before the Appellate Authority before the Commission....

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....w: "Section 85- [(1) Any person aggrieved by any decision or order passed by an adjudicatings authority subordinate to the Commissioner of Central Excise may appeal to the Commissioner of Central Excise (Appeals).] (2) Every appeal shall be in the proscribed form and shall be verified in the prescribed manner. [(3A) An appeal shall presented within two months from the da....

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....ot beyond the period of further one month from the expiry of the earlier period of two months, provided the Commissioner is satisfied that there is sufficient cause shown by the appellant. 6. In the present case, the appeal was admittedly filed after expiry of total period of three months and therefore, it was well beyond the limitation period, including extended limitation period as prescribed....