GTP GRANITES LTD. Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) ALL the above appeals have been dismissed, by two separate orders of the Commissioner (Appeals), on the ground of time -bar.

(2.) I have heard both sides. Learned Counsel for the appellants is correct in his submission that the period of limitation provided under the Central Excise Act, 1944 has been wrongly applied for treating the appeals as barred by limitation. The issue in the appeals relates to refund of Service tax and, therefore, it is the provisions of Section 85 of the Finance Act, 1994 which is applicable. According to this provision, the period of limitation is three months from the date of adjudication order and the Commissioner (Appeals) is empowered to condone further delay of three months if he is satisfied with the reason therefor.

(3.) THE appeals are thus allowed by way of remand.