2014 (2) TMI 247 - AT - Service Tax

Condonation of delay in filing appeal before Commissioner (Appeals) - Demand of service tax - Imposition of penalty - Bar of limitation - Held that - Commissioner (Appeals) has rightly considered the facts and has clearly examined the issue of time bar and has come to a conclusion that appeal has been filed after the required time limit - appellate authority have no authority to allow appeal presented beyond the said period. Accordingly appeal in violation of Section 85(3) is liable to be dismissed - Following decision of Singh Enterprises vs. CCE, Jamshedpur 2007 (12) TMI 11 - SUPREME COURT OF INDIA - Decided agaisnt assessee.

Summary

Issues:
1. Appeal against order of Commissioner (Appeals) being time-barred under section 85(3) of the Finance Act 1944.

Analysis:
The judgment delivered by Mr. Manmohan Singh, J., of the Appellate Tribunal CESTAT New Delhi pertains to an appeal filed by the Post Master, Head Post Office, Chittorgarh against the order passed by the Commissioner (Appeals). The Asstt. Commissioner had confirmed a demand of Rs.4365/- against the appellant, along with the imposition of penalties and interest. The appeal was filed with a delay of 6 months and 14 days, which was beyond the prescribed time limit of three months as per section 85(3) of the Finance Act 1944. The Commissioner (Appeals) rightly dismissed the appeal as time-barred, in accordance with the legal provisions.

The Commissioner (Appeals) thoroughly examined the issue of time-bar and correctly applied the provisions of section 85(3) of the Finance Act 1944. The judgment referred to a precedent set by the Supreme Court in the case of Singh Enterprises vs. CCE, Jamshedpur, where it was established that the appellate authority does not have the power to allow appeals filed beyond the specified period. Citing this precedent, the Commissioner (Appeals) concluded that the appeal in question was in violation of Section 85(3) and therefore, was liable to be dismissed. The legal analysis provided in the judgment highlights the importance of adhering to statutory timelines in filing appeals before the appellate authorities.

Ultimately, the Appellate Tribunal CESTAT New Delhi upheld the order of the Commissioner (Appeals) and dismissed the appeal of the parties involved. The judgment serves as a reminder of the significance of complying with the procedural requirements and time limits set forth in the relevant legal provisions, emphasizing the need for strict adherence to statutory timelines in matters of appeal before the appellate authorities. The decision reinforces the principle that failure to adhere to prescribed time limits can result in the dismissal of appeals, as demonstrated in this case.