2024 (10) TMI 819

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....Dayal Singh and Shri Kumar Visalaksh, Advocates for the Appellant Shri Manoj Kumar, Authorized Representative of the Department ORDER This appeal is directed against the order dated 28.09.2018 passed by the Commissioner (Appeals) dismissing the appeal on the ground of limitation contemplated under section 85 of the Finance Act, 1994 [the Finance Act]. 2. Under section 85(3A), an appeal....

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....n of delay nor have they submitted any reasons showing cause of delay in filing the subject appeal. During being shown by the appellant for delayed filing of the appeal. I am unable to allow the additional time as provided under proviso to clause 3A of Section 85 of the Act." 4. Shri Ajitesh Dayal Singh, learned counsel for the appellant submitted that at no point of time, the office of the Com....

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....entral Excise, Ernakulam [2019 (367) E.L.T. 581 (Ker.)]. 5. Shri Manoj Kumar, learned authorized representative of the department, however, supported the impugned order and submitted that admittedly, the appellant had not filed delay condonation application and, therefore, the Commissioner (Appeals) committed no legality in dismissing the appeal. 6. The submissions advanced by the learned co....

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....The order passed by the Commissioner (Appeals) also does not mention that during the course of the hearing of the appeal, learned counsel for the appellant was apprised that there was a delay and the appeal was not accompanied by a delay condonation application. 9. In such circumstances, the contention advanced by learned counsel for the appellant that the appellant was under a belief that the ....