2006 (1) TMI 620 - AT - Service Tax

Summary

Issues: Appeal against time-barred order-in-appeal.

Analysis:
The appellant filed an appeal against the order-in-appeal passed by the Commissioner (Appeals) which dismissed the appeal as time-barred. The adjudication order was served on the appellant on 3-8-2004, and the appeal was to be filed within three months, i.e., on or before 2-11-2004. However, the appellant filed the appeal on 27-1-2005, resulting in a delay of 86 days. The appellant contended that the delay was due to their lower staff not bringing the adjudication order to the notice of the responsible person. The Commissioner (Appeals) has the power to condone the delay of three months on showing sufficient cause for not filing the appeal within the period of limitation.

The Tribunal found that inefficiency in the organization, as claimed by the appellant regarding their lower staff not bringing the matter to the notice of the responsible person, cannot be considered a sufficient cause for not filing the appeal within the period of limitation. The Tribunal noted that the only cause shown by the appellant was the failure of their lower staff to bring the matter to the notice of the responsible person. Based on this, the Tribunal held that there was no sufficient cause shown for the delay in filing the appeal. Consequently, the Tribunal dismissed the appeal against the time-barred order-in-appeal. The impugned order was upheld, and the appeal was dismissed.