CESTAT, NEW DELHI BENCH
Amhar Associates
Versus
Commissioner of Central Excise & Service Tax, Lucknow
STAY ORDER NO. 55689 OF 2013
APPLICATION NO. ST/STAY/3453 OF 2011
APPEAL NOS. ST/1651 OF 2011 & 55375 OF 2013
JANUARY 22, 2013
ORDER
Ms. Archana Wadhwa, Judicial Member
We take up the stay petition as also appeal together after hearing both sides. We find that the Commissioner (Appeals) has rejected the appeal on the point of time bar. The order impugned before the Commissioner was received by the appellant on 04.09.2010 and the appeal was filed on 11.08.2011. Commissioner (Appeals) has observed that there is no provision under Section 85 of the Finance Act, 1994 to condone the delay beyond the period of three months on expiry of the limitation period.
2. We find that the issue is settled. Reference in this regard can be seen from the decision of the Hon’ble Supreme Court in the case of Singh Enterprises v. Commissioner of Central Excise 2008 (221) ELT 163. As such we find no merit in the appeal, the same is accordingly rejected along with stay petition.
