2011 (2) TMI 771 - AT - Service Tax

Condone the delay - Limitation - appellant filed the appeal to the Commissioner (Appeals) after period of six months from the date of the receipt of the impugned order - Since u/s 35(1) of the Central Excise Act, 1944, the Commissioner (Appeals) cannot condone the delay of more than 30 days in filing of the appeal - As per the case of Hon ble Supreme Court in the case of Singh Enterprises v. CCE 2007 -TMI - 2805 - SUPREME COURT OF INDIA has held that the Commissioner (Appeals) cannot condone the delay beyond the period of 30 days - Decided against the assessee.

Summary

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

Analysis:
1. The appeal was filed against the order-in-appeal No. 297 (DKV) ST/JPR-I/2010, dated 11-8-2010, passed by the CCE (Appeals), which was dismissed as time-barred due to being filed after six months from the receipt of the impugned order. The appellant had sent written submissions and requested a decision on merit despite a notice for hearing being sent. The Commissioner (Appeals) upheld the dismissal citing the time limitation.

2. The Departmental Representative argued that the appeal was indeed filed after the prescribed period of six months from the receipt of the original order, which was received on 7-8-2009, with the appeal filed on 8-2-2010. Referring to the case of Singh Enterprises v. CCE 2008 (221) ELT 163, it was highlighted that the Commissioner (Appeals) cannot condone delays beyond 30 days. Therefore, the dismissal of the appeal as time-barred was deemed appropriate, as per the legal provisions and precedents cited.

3. Upon reviewing the appellant's written submissions, it was noted that the appeal was filed after the stipulated period of six months from the receipt of the original order, contravening the provisions of section 35(1) of the Central Excise Act, 1944. Citing the precedent set by the Hon'ble Supreme Court in the case of Singh Enterprises, which restricts the Commissioner (Appeals) from condoning delays exceeding 30 days, the dismissal of the appeal was deemed justified. Consequently, the appeal was dismissed based on the established legal framework and precedents.

This detailed analysis encompasses the issues raised in the appeal against the order-in-appeal dismissal as time-barred, providing a comprehensive understanding of the legal reasoning and precedents applied in the judgment.