2016 (8) TMI 1211 - AT - Service Tax

Maintainability of appeal - condonation of delay - rejection on the ground that the same is time barred, beyond the condonable period of one additional month after the allowed two months for filing the appeal - Held that - the normal period of filing appeal with the Commissioner (Appeals) has expired on 04.04.2015, as the order-in-original was received by the appellant on 05.02.2015. The Commissioner (Appeals) is empowered to condone the delay of only one month from the said date of 04.04.2015, which means he can condone the delay for sufficient reasons up to 04.05.2015 - In the instant case, the appeal was filed only on 06.05.2015 - appeal maintained - delay condoned - present appeal dismissed - decided against appellant.

Summary

Issues: Appeal against order-in-appeal rejection on grounds of being time-barred.

The judgment involves an appeal filed by M/s Todays Petrotech Limited against the impugned order-in-appeal of the Commissioner (Appeals) dated 22.06.2015, which rejected the appeal on the basis that it was time-barred. The appellant argued that the order-in-original was dispatched on 27.01.2015 and received on 05.02.2015, falling within the two-month period for filing an appeal. However, the appeal was filed on 06.05.2015, beyond the condonable period of one additional month. The Tribunal noted that as per the Finance Act, 1994, the Commissioner of Central Excise (Appeals) can only condone a delay of one month from the expiry of the normal appeal filing period. The Tribunal cited the case of Singh Enterprises vs. Commissioner of Central Excise, Jamshedpur to establish that the Commissioner (Appeals) cannot condone any further delay beyond the permissible limit set by law. Consequently, the Tribunal upheld the decision of the Commissioner (Appeals) and rejected the appeal.

In this case, the key issue revolved around the timeliness of filing an appeal before the Commissioner (Appeals). The Tribunal examined the provisions of Clause 85 (3A) of the Finance Act, 1994, which governs the time limit for presenting an appeal in matters related to Service Tax. The Tribunal emphasized that the Commissioner of Central Excise (Appeals) has the authority to allow a further period of one month for filing an appeal if satisfied that the appellant had sufficient cause for the delay. However, in the present case, the appeal was filed after the permissible condonable period, leading to the rejection of the appeal by the Commissioner (Appeals) and subsequently by the Tribunal.

The judgment highlighted the importance of adhering to statutory timelines for filing appeals and the limited scope for condonation of delays beyond the prescribed period. By referencing legal precedents, such as the case of Singh Enterprises vs. Commissioner of Central Excise, Jamshedpur, the Tribunal underscored the principle that the Commissioner (Appeals) cannot extend the condonable period beyond what is allowed by law. This decision serves as a reminder of the strict adherence to procedural requirements in matters of appeal filings, emphasizing the significance of timely compliance with statutory provisions to avoid dismissal on procedural grounds.