2026 (5) TMI 1230

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ICAL) Present for the Appellant : None Present for the Respondent: Shri Aejaz Ahmad, Authorised Representative ORDER DR. RACHNA GUPTA None is present for the appellant. Learned authorized representative has brought to the notice that the impugned order i.e. Order-in-Appeal No. 69/2020-21 dated 29.07.2020 has dismissed the appeal only on the ground of it being barred by time. It is o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....iled on 27.08.2018. The Commissioner (Appeals) has observed that there has occurred a delay of one month and 25 days. It is the settled legal position that Commissioner (Appeals) has limited statutory power to condone the delay in filing appeal before him in terms of section 85 (3A) of the Finance Act, 1994. The provision reads as follows: "Section 85(3A) An appeal shall be presented with....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s satisfaction. In the present case the delay is of 25 more days over and above the statutory period for filing appeal (2 months from date of receipt of order) and the period condonable by Commissioner (Appeals) i.e. of 30 days (60+30 days). Commissioner (Appeals) had no statutory power to condone the same. 4. In view of the said observation, we do not find any infirmity in the said order. We d....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....decision or order. However, if the Commissioner is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of 60 days, he can allow it to be presented within a further period of 30 days. In other words, this clearly shows that the appeal has to be filed within 60 days but in terms of the proviso further 30 days time can be granted by th....