2023 (5) TMI 519

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....ppellant : None For the Respondent : Dr. Radhey Tallo, Authorised Representative ORDER JUSTICE DILIP GUPTA This appeal seeks the setting aside of the order dated 12.3.2014 passed by the Commissioner (Appeals) dismissing the appeal for the reason that the appeal was filed not only beyond the statutory period of 3 months contemplated under section 85 (3) of Finance Act 1994 The Finance Act, ....

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....preferring the appeal within the stipulated time. 5. A perusal of sub-section (3) of Section 85, as it stood prior to 20.05.2012, clearly indicates that an appeal shall be presented within three months from the date of receipt of the order of the adjudicating authority in relation to service tax, interest or penalty. It further provides that the Commissioner of Central Excise (Appeals) may, if he....

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....rt in Singh Enterprises vs. Commissioner of Central Excise, Jamshedpur [2008 (221) ELT 163 (SC)] . Section 35 of the Central Excise Act, 1944 provides that any person aggrieved by any decision or order passed under the Act, may appeal to the Commissioner (Appeals) within sixty days from the date of the communication to him of such decision or order provided that the Commissioner (Appeals) may, if ....