ENCORE EVENTS Vs. COMMISSIONER OF CENTRAL

JUDGEMENT

(1.) THE stay application and appeal are taken up together for disposal, as the impugned order has been passed by the Commissioner (Appeals) in terms of Section 85 of the Finance Act, 1994, dismissing the appeal as having been filed beyond the statutory period. The findings recorded in the order is reproduced herein below:

(2.) WE have heard the learned Consultant and the learned JDR. The learned JDR files detailed reply and proof of service of the order on the appellants and contends that as the order had been delivered to them, therefore, they have filed their appeal beyond the statutory period of limitation and cannot be sustained in terms of law.

(3.) THE learned Consultant reiterated his submission that the date of delivery of order can be construed as the date of original order. However, on our careful consideration, we find that the OIO has been served on the appellants and the postal acknowledgement is available on record as noted by the Commissioner (Appeals). A copy has been produced by the JDR. As the appellants have not filed the appeal within the statutory period, the Commissioner(Appeals) was justified in dismissing the appeal on time bar. The stay application and appeal are, therefore, dismissed as not maintainable. (Pronounced and dictated in open Court)