2024 (10) TMI 1741

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....bsp;MR. P.V. SUBBA RAO, MEMBER (TECHNICAL) Shri Romil Pathak, Advocate for the Appellant Shri Rajeev Kapoor, Authorized Representative for the Department ORDER JUSTICE DILIP GUPTA The order dated 31.05.2018 passed by the Commissioner (Appeals), CGST, Customs and Central Excise, Bhopal [the Commissioner (Appeals)] dismissing the appeal filed by the M/s. Ramzan Beg Contractor [the app....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....-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, interest or penalty. It further provides 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 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cise, Jamshedpur-2008 (221) E.L.T. 163 (S.C). Section 35 of the Central Excise Act provides that any person aggrieved by any decision or order passed under the Central Excise 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 he is satisfied that the appellant was preve....