2023 (9) TMI 298

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....Shri ParthRachchh , Advocate for the Appellant Shri Ajay Kumar Samota , Superintendent ( AR ) for the Respondent ORDER RAMESH NAIR : By the impugned order, the learned Commissioner (Appeals) has rejected the appeal on the ground of time-bar without going into merits of the issue involved. The learned Commissioner (Appeals) has given findings that even though date of receipt of order-in....

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....is two months is incorrect and against the legal position prevalent at the relevant time. 3. Shri Ajay Kumar Samota, learned Superintendent (AR) reiterates the findings of the impugned order. 4. On careful consideration of the submissions made by both the sides and perusal of the record, we find that the order-in-original against which the appeal was filed was passed on 19.05.2010. The appea....

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.... such adjudicating authority, relating to service tax, interest or penalty under this chapter, made before the date on which the Finance Bill, 2012 receives the assent of the President: 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 three month....

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....sioner (Appeals), the appeal shall be presented within three months from the date of receipt of the order. However, in the case of order passed after assent of Finance Bill 2012, the period is 60days plus 30 days as condonable period. In the present case the order-in-original was passed on 19.05.2010 i.e. much before the assent of Finance Bill, 2012 therefore, in spite of the fact that appeal was ....