CESTAT, MUMBAI BENCH

Vijay Baburao Petkar

v.

Commissioner of Service Tax, Ahmedabad

APPEALS

Section 85 of the Finance Act, 1994 - Commissioner (Appeals) - Appeals to - Adjudication order dated 18-6-2004 was delivered to appellant on 23-6-2004 through registered post - Appeal to Commissioner (Appeals) was filed on 25-1-2006 - Commissioner (Appeals) dismissed appeal on ground that same was barred by limitation - Whether appeal to Commissioner (Appeals) ought to have been filed within period of three months from date of communication, i.e., on or before 22-9-2004, and if, for some reason, appeal could not have been filed within period above-mentioned, it could have been filed beyond a further period of three months, i.e., 22-12-2004, and delay could have been condoned, if reason for delay was found acceptable by Commissioner (Appeals) - Held, yes - Whether, therefore, Commissioner (Appeals) had rightly dismissed appeal on ground of limitation - Held, yes [Para 2]

Section 86 of the Finance Act, 1994 - Appellate Tribunal - Appeals to - Whether Tribunal cannot condone delay, which has occurred in filing of appeal before lower appellate authority - Held, yes [Para 2]