2006 (10) TMI 338 - AT - Service Tax

Summary

Issues:
- Application for waiver of pre-deposit of service tax
- Delay in filing appeal before Commissioner (Appeals)
- Dismissal of appeal on the ground of limitation

Analysis:
1. Application for waiver of pre-deposit of service tax:
The judgment pertains to an application for waiver of pre-deposit of service tax amounting to Rs. 9,25,881/- confirmed against the assessees who were engaged in the business of rendering services as Rent-A-Cab operators. The Tribunal, after hearing the learned SDR, decided to dispose of the appeal itself on the same day due to the possibility identified upon perusal of the records. Despite the absence of the appellants, the Tribunal proceeded with the case and waived the pre-deposit.

2. Delay in filing appeal before Commissioner (Appeals):
The adjudication order was issued on 21-6-2004, and the Commissioner (Appeals) found that the order-in-original was delivered to the appellant on 23-6-2004. The Commissioner noted that the appeal should have been filed within three months from the date of communication, i.e., on or before 22-9-2004. The appeal was, however, filed only on 25-1-2006, which was after a delay of 18 months from the receipt of the adjudication order. The Commissioner rightly dismissed the appeal on the ground of limitation, as the delay in filing the appeal before the lower appellate authority could not be condoned by the Tribunal, citing the precedent set in the case of Maithan Ceramic Ltd. v. CCE, Jamshedpur, 2002 (145) E.L.T. 394.

3. Dismissal of appeal on the ground of limitation:
Given the circumstances and the clear finding by the Commissioner (Appeals) regarding the delay in filing the appeal beyond the prescribed timelines, the Tribunal upheld the impugned order and dismissed the appeal. The Tribunal stated that there was no reason to interfere with the decision of the Commissioner (Appeals) and therefore affirmed the dismissal of the appeal on the grounds of limitation.

In conclusion, the judgment addressed the issues of waiver of pre-deposit of service tax, the delay in filing the appeal before the Commissioner (Appeals), and the subsequent dismissal of the appeal on the grounds of limitation, following the established legal principles and precedents.