2009 (4) TMI 178 - AT - Service Tax

This application is filed by the Revenue for condoning the delay of 5 days in filing the appeal before the Tribunal. - On perusal of the Order-in-Review, we find that the said Order-in- Review was passed by the Committee of CCE on 22-1-2009 and said Review order directs the Assistant Commissioner of Central Excise to file an appeal before the CESTAT on 22-1-2009 - We are at loss to understand how a review order passed on 22-1-2009 and relying on it, an appeal can be filed on the very same day before the CESTAT, which is in Bangalore. - We direct the concerned authorities to take up the review well in advance, so that the competent authority can file the appeal in time, before the Tribunal

Summary

The Revenue filed an application to condone a 5-day delay in filing an appeal before the Tribunal. The delay was justified, and the Tribunal allowed the appeal to be recorded. The Tribunal noted a pattern of delays due to review orders being issued late, directing authorities to review cases in advance to ensure timely appeals. The Chief Commissioner of Central Excise, Cochin, was instructed to take necessary action based on the Tribunal's directive.