2005 (11) TMI 408 - AT - Central Excise

Summary

Issues:
1. Appeal filed beyond the statutory period of 90 days.
2. Power of the authority to condone delay.
3. Interpretation of Sections 5 and 29(2) of the Limitation Act, 1963.
4. Jurisdiction of the appellate authority to extend limitation.

Analysis:

Issue 1: Appeal filed beyond the statutory period of 90 days
The Commissioner (Appeals) dismissed the appeals as time-barred due to a delay of 12 days and 09 days beyond the statutory period of 90 days. The learned Counsel acknowledged that when the statute does not provide the authority with the power to condone the delay, appeals filed beyond the stipulated period must be rejected on time bar. The High Courts' decisions were cited to support this position.

Issue 2: Power of the authority to condone delay
The learned SDR argued that various High Courts, including Karnataka, Andhra Pradesh, and Delhi, have consistently held that if a statute restricts the authority's power to condone delay without granting such power, then the authority cannot extend the time beyond what is laid down by the statute. The Tribunal also applied this principle in previous cases, emphasizing the limitations on the authority to condone delay.

Issue 3: Interpretation of Sections 5 and 29(2) of the Limitation Act, 1963
The appellant's counsel contended that although both the Central Excise Act and the Limitation Act specify time periods without granting power to condone delays, Sections 5 and 29(2) of the Limitation Act provide inherent power for condonation of delay on sufficient cause being shown.

Issue 4: Jurisdiction of the appellate authority to extend limitation
The Delhi High Court, Karnataka High Court, and A.P. High Court have all held that the appellate authority lacks jurisdiction to extend limitations even in suitable cases beyond what is specified by the statute. The Tribunal, following these precedents, concluded that it cannot entertain appeals where the statute does not provide the authority with the power to condone delays beyond the statutory limit.

In summary, the Tribunal upheld the Commissioner's decision to reject the appeals on the grounds of being time-barred, citing the lack of authority to condone delays beyond the statutory period. The Tribunal emphasized the importance of adhering to statutory limitations and precedent set by various High Courts in similar matters.