2012 (7) TMI 318 - AT - Service Tax

Waiver of predeposit of service tax - appellant had filed the appeal after more than three years Held that - Appeal is filed before the ld. Commissioner (Appeals) after condonable period of three months, the ld. Commissioner (Appeals) has rightly dismissed the appeal on the ground of limitation.

Summary

Issues: Waiver of predeposit of service tax and penalty, Appeal dismissal on grounds of delay

Waiver of Predeposit of Service Tax and Penalty:
The judgment deals with an application for waiver of predeposit of service tax amounting to Rs.1,80,071/- and an equal amount of penalty imposed under Section 78 of the Finance Act, 1994. The judge, Dr. D. M. Misra, after hearing both sides, decides that the appeal itself can be disposed of at this stage. The appellant had filed the appeal after more than three years, beyond the condonable limit of three months as required by Section 85 of the Finance Act, 1994. The decision of the Hon'ble Supreme Court in the case of Singh Enterprises Vs. Commissioner of Central Excise, Jamshedpur 2008 (221) ELT 163 (SC) was relied upon by the ld. Commissioner (Appeals) in dismissing the appeal on the ground of limitation. The appellant did not dispute receiving the order in time but filed the appeal after a significant delay, leading to the dismissal of the appeal on the grounds of limitation. The judge finds no reason to interfere with the order and accordingly dismisses the appeal, also disposing of the stay petition.

Appeal Dismissal on Grounds of Delay:
The crux of the issue lies in the dismissal of the appeal by the ld. Commissioner (Appeals) due to the appellant filing the appeal beyond the condonable limit of three months as mandated by Section 85 of the Finance Act, 1994. The ld. Commissioner (Appeals) observed that the appeal was filed after more than three years from the receipt of the order, which is a clear violation of the statutory timeline. Despite the appellant not disputing the timely receipt of the order, the delay in filing the appeal led to the dismissal. The judge concurs with the ld. Commissioner (Appeals) that since the appeal was filed beyond the condonable period, the dismissal on the ground of limitation was justified. The judge finds no grounds to interfere with the order and upholds the dismissal of the appeal on the basis of delay, emphasizing the importance of adhering to statutory timelines in filing appeals.

This comprehensive analysis of the judgment highlights the issues of waiver of predeposit of service tax and penalty, as well as the dismissal of the appeal on grounds of delay, providing a detailed insight into the legal reasoning and decision-making process involved in the case.