2013 (9) TMI 67 - AT - Service Tax

Condonation of delay Application Delay of 11 months Held that - Present misc. application filed by the Applicant is vague and does not contain the explanation/reasons for delay in filing the appeal before this Tribunal - Appeal filed before the Ld. Commissioner (Appeal) is more than the condonable limit of three months in addition to the statutory limit of three months prescribed under Section 85 of Finance Act,1994 COD application is dismissed relying upon the decision in the case of Singh Enterprises Vs. CCE, JSR- 2007 (12) TMI 11 - SUPREME COURT OF INDIA Decided against the Assessee.

Summary

Issues:
Delay in filing appeal before the Tribunal; Condonation of delay; Jurisdiction of Commissioner to condone delay; Second appeal remedy; Discretionary power of the Court.

Analysis:
The judgment deals with a Misc. application seeking condonation of delay of eleven months in filing an appeal. The Ld. Consultant initially stated that the delay was in filing the appeal before the Commissioner (Appeal), but later clarified that it was in filing the appeal before the Tribunal. The Revenue argued that the application did not explain the delay before the Tribunal, only before the Commissioner (Appeal).

Upon reviewing the records, it was found that the delay occurred in filing the appeal before the Commissioner (Appeal), which was not disputed by the Ld. Consultant. The High Court dismissed the writ petition due to the delay, stating that the Commissioner had no power to condone such delay under the Finance Act, 1994. The High Court allowed the petitioner to file a second appeal before the Tribunal.

The Tribunal found the Misc. application to be vague and lacking reasons for the delay in filing the appeal before the Tribunal. The appeal before the Commissioner (Appeal) exceeded the condonable limit of three months beyond the statutory limit. Referring to a Supreme Court case, it was established that the Commissioner cannot condone delays beyond the statutory limit. Consequently, the Tribunal dismissed the Misc. application and the appeal itself.

In conclusion, the Tribunal held that there was no merit in the Misc. application and dismissed it along with the appeal. The judgment emphasizes the importance of adhering to statutory time limits for filing appeals and the limitations on the Commissioner's power to condone delays beyond the prescribed limits.