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2014 (1) TMI 160 - AT - Central ExciseTime barred appeal Power of Commissioner (Appeals) to condone delay - Held that - The Order-in-Original was communicated to the applicant on 09.11.2009 and the appeal was filed on 13.07.2010 - There was a delay of more than 90 days (60 days 30 days) for filing the appeal Following Singh Enterprises Vs. Commissioner of Central Excise, Jamshedpur 2007 (12) TMI 11 - SUPREME COURT OF INDIA - the Commissioner (Appeals) has no power to condone the delay beyond 90 days (60 days 30 days) Decided against Assessee.
Issues: Application for waiver of predeposit of duty and penalty under Section 11AC of the Central Excise Act, 1944 due to delay in filing appeal.
--- Analysis: 1. Application for Waiver of Predeposit: The appellant sought waiver of predeposit of duty amounting to Rs.2,25,218/- along with an equal penalty imposed under Section 11AC of the Central Excise Act, 1944. The authorized signatory for the appellant cited the suspension of work at their factory due to production disruption as the reason for their inability to attend the hearing. The Department's representative highlighted that the appeal was dismissed by the Commissioner (Appeals) due to exceeding the condonable time limit of 90 days (60 days + 30 days). 2. Delay in Filing Appeal: The Commissioner (Appeals) had communicated the Order-in-Original to the appellant on 09.11.2009, and the appeal was filed on 13.07.2010, resulting in a delay of more than 90 days. The Commissioner (Appeals) is empowered to condone a delay of 30 days in addition to the statutory 60-day limit as per Section 35A of the Central Excise Act, 1944. However, based on the precedent set by the Supreme Court in the case of Singh Enterprises Vs. Commissioner of Central Excise, Jamshedpur, where it was established that the Commissioner (Appeals) cannot condone a delay beyond 90 days, the appeal was found to lack merit and was consequently dismissed. 3. Decision and Disposal: Following a thorough review of the circumstances, the Tribunal determined that the appeal could be disposed of without further delay. Consequently, the requirement of pre-deposit of all adjudged dues was waived, and the appeal was taken up for final adjudication. Given the Commissioner (Appeals)'s inability to condone the delay beyond the prescribed limit, the Tribunal found no grounds to uphold the appeal and proceeded to dismiss it. The stay petition was also disposed of in light of the judgment. --- This comprehensive analysis of the judgment highlights the key issues of the application for waiver of predeposit and the delay in filing the appeal, providing a detailed examination of the legal reasoning and precedent that led to the dismissal of the appeal.
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