2018 (5) TMI 1229 - AT - Service Tax

Condonation of delay of long 6 years in filing appeal - It is the claim of the appellant that the impugned order was received on 25/02/2013. Soon after receiving the order the appellant has filed the appeal on 24/05/2013 before the Tribunal - Held that - the appellant has failed to explain the satisfactory reason for the long delay of 6 years - there is no reason to condone the delay - COD Application dismissed.

Summary

Issues:
Delay in filing appeal, Admissibility of appeal, Service of Show Cause Notice (SCN), Power of Tribunal to condone delay

Analysis:
1. The appeal was filed against an Order-in-Original dated 28/03/2007, received by the appellant on 25/02/2013. The appellant filed the appeal on 24/05/2013, but the application for condonation of delay (COD) was dismissed on 20/10/2014 due to delay in filing. Subsequent attempts to file Review of Appeal (ROA) were also dismissed. The matter was remanded by the High Court to the Tribunal to decide on the issue of limitation.

2. The Department argued that the Show Cause Notice (SCN) was properly served on the appellant, a co-noticee, which the appellant denied. The Department contended that without the SCN, the appellant could not approach the Settlement Commission. The appellant claimed to have received the SCN, but the Tribunal found no satisfactory reason for the six-year delay in filing the appeal, citing previous judgments that restricted the Tribunal's power to condone such lengthy delays.

3. The Tribunal noted that the appellant failed to provide a valid explanation for the delay, as previously discussed in the High Court's order. Citing precedents such as K. Muthusamy Pillai vs Income-Tax Appellate Tribunal and others, the Tribunal held that it lacked the authority to condone the extended delay. Consequently, the COD application was dismissed, and the appeal was also dismissed by the Tribunal.