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Judgment
The appellant is in appeal against the impugned order wherein the refund claim sanctioned to the appellant was rejected by the Ld. Commissioner (Appeals) by way of impugned order.
During the course of argument, the Bench made a query on which date of the adjudication order has passed and when the appeal was filed before the Ld. Commissioner (Appeals). In reply to that query, the Ld. Counsel for the appellant brought on record that adjudication order was passed on 18.12.2014 and the same was reviewed by the reviewing authority on 13.03.2015, thereafter on 08.04.2015, the appeal was filed before the Ld. Commissioner (Appeals).
As the time limit prescribed under Section 85(3) of the Finance Act, 1994 is that any person aggrieved from adjudication order is required to file the appeal before the Ld. Commissioner (Appeals) within 60 days of the receipt of the adjudication order and the said period can be extended by another one month if reasons of causing delay has been explained satisfactorily. Admittedly, in the case in hand the appeals have been filed beyond the extended period of time limit prescribed under Section 85(3) of the Finance Act 1994 before the Ld. Commissioner (Appeals) and the said aspect has not been examined by the Ld. Commissioner (Appeals) while entertaining the appeal filed by the Revenue which is in gross negligence while entertaining the appeal. In that circumstances, I hold that Ld. Commissioner (Appeals) has gone beyond its jurisdiction to pass the impugned order, therefore, the impugned order is not sustainable in the eyes of law. Accordingly, the same is set aside and the appeal is allowed with consequential relief if any.
(Dictated and pronounced in the open court)