2014 (12) TMI 1215 - AT - Service Tax

Extended period of limitation - Condonation of delay - Appellant filed appeal after the prescribed time limit of two months but within the further period of one month which can be condoned by the Commissioner (Appeals) as per Section 85(3A) of the Finance Act, 1994 - Held that As per the decision of Hon ble Supreme Court in the case of Singh Enterprises vs. CCE, Jamshedpur 2007 (12) TMI 11 - SUPREME COURT OF INDIA, Commissioner (Appeals) has no power to condone the delay beyond the prescribed period. Therefore,delay cannot be condoned by Commissioner (Appeals). - Decided against the petitioner

Summary

Issues: Appeal time-barred, Power of Commissioner (Appeals) to condone delay

In this case, the main issue revolves around the timeliness of the appeal filed by the appellant before the Commissioner (Appeals). The appellant argued that the appeal was filed within the time limit based on the old provisions mentioned in the adjudication order preamble, while the Revenue contended that the appeal should have been filed as per the statutory provisions of the law. The appellant relied on a decision by the Hon'ble Kerala High Court to support their argument, while the Revenue cited a decision by the Hon'ble Supreme Court in a different case to assert that the Commissioner (Appeals) has no power to condone the delay beyond the prescribed time limit.

Upon examining the relevant provisions of Section 85(3A) of the Finance Act, 1994, the Tribunal noted that the Commissioner (Appeals) is empowered to condone the delay for a further period of one month. However, the Hon'ble Supreme Court's decision in Singh Enterprises v. CCE established that the Commissioner (Appeals) does not have the authority to extend the time limit beyond what is prescribed by law. Consequently, the Tribunal found that the Commissioner (Appeals) correctly rejected the appeal in accordance with the statutory provisions. Therefore, the Tribunal decided to dismiss the appellant's appeal and dispose of the stay petition.

In conclusion, the Tribunal's judgment emphasizes the importance of adhering to the statutory time limits for filing appeals, as established by relevant legal provisions and supported by judicial precedents. The decision underscores the limitations on the Commissioner (Appeals)'s discretion to condone delays beyond the specified period, highlighting the need for strict compliance with the law in such matters.