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2023 (9) TMI 18
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....n that it was filed beyond the time prescribed under section 85(3) of the Finance Act, 1994 [The Finance Act]. 2. It transpires from the records of the appeal that against the order dated 30.01.2017 passed by the adjudicating authority, which order was admittedly received by the appellant on 06.02.2017, the appellant filed the appeal before the Commissioner (Appeals) on 27.07.2017. 3. In terms of section 85(3A) of the Finance Act an appeal to the Commissioner of Central Excise (Appeals) was required to be presented within two months from the date of receipt of the decision but the Commissioner of Central Excise (Appeals), if he was satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the afo....
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....presented within two months from the date of receipt of the decision or order of such adjudicating authority, made on and after the Finance Bill, 2012 receives the assent of the President, relating to Service Tax, interest or penalty under this Chapter : PROVIDED that the Commissioner of Central Excise (Appeals) may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of two months, allow it to be presented within a further period of one month." 9. A perusal of sub-section (3A) of Section 85 clearly indicates that an appeal shall be presented within two months from the date of receipt of the order of the adjudicating authority in relation to Service Tax, ....