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2023 (8) TMI 1142
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....(TECHNICAL) Present for the Appellant : Shri R. S. Sharma , Advocate Present for the Respondent: Shri Rohit Issar, Authorised Representative ORDER The Commissioner (Appeals) has dismissed the appeal on the ground that the appeal had been filed beyond the statutory time limit of 2 months specified under section 85 of the Finance Act, 1994 [The Act] and condonation of delay application w....
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.... that the appeal could be filed within 90 days in view of the communication dated 29.11.2017 that accompanied the order passed by the Commissioner (Appeals) as this letter mentions that the appeal could be filed within 90 days. It is his submission that if the appellant was informed that there was a delay, the appellant could have filed and application for condonation of delay. Learned counsel als....
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....on 12.04.2016 and the appeal was filed before the Commissioner (Appeals) on 11.07.2016. It is, therefore, clear that the appeal was filed within the extended period of one month contemplated under section 85(3)(a) of the Finance Act. Thus, in case an application for condonation of delay had been filed, the Commissioner (Appeals) could have examined whether the appellant was prevented by sufficient....