2013 (1) TMI 101 - AT - Central Excise

Statutory limit fixed for filing the appeal - assessee contested against non receipt of SCN & non grant of any personal hearing - Held that - No dispute that the order in original dated 30.8.2010 was received by the assessee on 08.10.2010 for which they should have filed an appeal on or before 07.12.2010 and further, appeal could have been filed within 30 days by filing an application for condonation of delay. It is on record that appellant has filed appeal on 14.11.2011, almost after 13 months of receipt of the order in original. As Commissioner does not have powers to condone the delay of more than 30 days, the statutory limit fixed for filing the appeal no merit in the appeal and hence dismissed.

Summary

Issues: Stay petition for waiver of pre-deposit of confirmed amounts, appeal dismissal on grounds of limitation, non-receipt of show cause notice, appeal delay beyond statutory limit.

The judgment pertains to a stay petition filed seeking the waiver of pre-deposit of confirmed amounts along with interest and penalty. The first appellate authority had dismissed the appeal solely on the basis of limitation. The Tribunal decided to dispose of the stay petition and proceed with the appeal due to the narrow compass of the issue. The appellant argued that they had not received the show cause notice, had not replied to it, and were not granted a personal hearing. The order in original was received by the assessee on 08.10.2010, requiring an appeal to be filed by 07.12.2010, with the provision for condonation of delay within 30 days. However, the appeal was filed on 14.11.2011, exceeding the statutory limit by almost 13 months. The Tribunal held that the Commissioner lacked the authority to condone a delay exceeding 30 days for filing an appeal. Consequently, the appeal was found to be without merit and dismissed accordingly. The judgment was dictated and pronounced in the Court by the presiding judges.