Time barred Excise Appeal not maintainable

LGW Limited Vs Commissioner of CGST & Excise (CESTAT Kolkata) It is undisputed by the appellants that they have filed the appeals before the Ld. Commissioner (Appeals) against the Order-in-Original beyond six months time limit prescribed under Section 85 (3) of Finance Act, 1994 as observed by the Ld. Commissioner (Appeals) herein above. 6. In that circumstances, I hold that the appellant has filed the appeals beyond the time limit prescribed under Section 85 (3) of Finance Act, 1994. Accordingly, The appeals filed by the appellants are dismissed as time barred. FULL TEXT OF THE CESTAT KOL...