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.

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