2013 (5) TMI 176 - AT - Service Tax

Change of cause title - it is requested that in appeal filed by appellant against Order passed by the CCE, Chennai IV Commissionerate, the respondent name may please be changed as Commissioner of Service Tax, Chennai instead of Commissioner of Central Excise, Chennai IV Commissionerate. Held that - we allow the application and the Registry is directed to correct the cause title Condonation of delay - As submitted by appellant that he could not prepare and finalise the appeal within the stipulated period on account of his emergency travel due to personal family exigencies and produce medical certificates - held that - Tribunal may admit an appeal after the expiry of the stipulated period, if it is satisfied that there was sufficient cause for non-presenting it. We considered the submission of the appellant that the medical certificate issued by a skin specialist is misconceived. No reason to condone the delay.COD application is dismissed.

Summary

Issues:
1. Application for change of cause title from Commissioner of Central Excise to Commissioner of Service Tax.
2. Application for condonation of delay of filing the appeal.

Analysis:

Issue 1: Application for change of cause title
The Department filed an application to change the cause title of the appeal from Commissioner of Central Excise, Chennai IV Commissionerate to Commissioner of Service Tax, Chennai. The application was made due to the appeal pertaining to the jurisdiction of the Service Tax Commissionerate. The Show Cause Notice was initially assigned to the Commissioner of Central Excise, Chennai IV Commissionerate but later reassigned to the Commissioner of Central Excise & Service Tax for adjudication. After hearing the Additional Commissioner, the Tribunal allowed the application, directing the Registry to correct the cause title accordingly. The applicant, M/s. Kone Elevators India Pvt. Ltd., was instructed to use the correct cause title in further proceedings.

Issue 2: Application for condonation of delay
The appellant filed an application for condonation of a 98-day delay in filing the appeal. The appellant explained that the delay was due to the General Manager's inability to prepare and finalize the appeal within the stipulated period because of personal family exigencies, professional budget constraints, and health issues. The medical certificate provided confirmed the health issues faced by the General Manager. Despite the reasons presented, the Tribunal found that there was no sufficient cause for the delay beyond 28.2.2011. The Tribunal dismissed the condonation of delay application, leading to the dismissal of the appeal along with the stay application.

In conclusion, the Tribunal granted the application for change of cause title from Commissioner of Central Excise to Commissioner of Service Tax, while dismissing the application for condonation of delay in filing the appeal due to insufficient cause presented for the delay.