2015 (10) TMI 982 - HC - Service Tax

Refusal to condone delay Appeal under Section 35G of Central Excice Act, 1944 Copy of order not received in time Appellant contends that 50% of tax has already been deposited; delay in filing would provide no gain - Department contends the copy of order was sent by registered post; deemed to have been received by Appellant Held That - Appeal is allowed and Tribunal is directed to dispose of the same Decided in favour of the Appellant.

Summary

Issues:
Delay in filing the appeal before the Tribunal under Section 35G of the Central Excise Act, 1944.

Analysis:
The appellant filed an appeal before the Commissioner of Central Excise against the Order in Original dated 19.02.2009, which was dismissed by the First Appellate Authority on 15.12.2009. Subsequently, the appellant applied for a certified copy of the order on 13.12.2011 and received it on 12.01.2012. The appeal before the Tribunal was filed on 03.02.2012 with an application to condone the delay, which was rejected. The appellant contended that they did not receive the Order in Appeal dated 15.12.2009, and the Tribunal failed to consider that the Revenue did not produce the acknowledgment card. The appellant had already paid a substantial amount of the tax demand, indicating no benefit in delaying the appeal.

In cases where contentious issues on merits and reasons for delay are raised, the Court emphasized the importance of considering appeals by condoning the delay, especially when a significant portion of the tax demand has been paid. The Court held that in such circumstances, allowing the appeal and setting aside the Tribunal's order would be the appropriate solution. Consequently, the Civil Miscellaneous Appeal was allowed, the Tribunal's order was set aside, and the Tribunal was directed to dispose of the appeal on merits and in accordance with the law, with no costs incurred.