2018 (8) TMI 1330 - AT - Central Excise

Condonation of dely in filing appeal - Time limitation - appeal filed beyond the condonable period provided under the statute - Held that - It is an admitted fact that the appellant had preferred the appeal before the office of Commissioner (Appeals) beyond the period of 41 days from the date of expiry of the limitation period of 60 days from the date of receipt of the adjudication. As per the judgment of Hon ble Supreme Court in the case of Singh Enterprises 2007 (12) TMI 11 - SUPREME COURT OF INDIA , the Commissioner (Appeals) is not statutorily empowered to condone the delay in filing the appeal beyond the prescribed time limit - delay cannot be condoned. Appeal dismissed - decided against appellant.

Summary

Issues: Appeal against dismissal on grounds of limitation.

Analysis:
The appeal in question was filed against an order passed by the Commissioner of Central Excise & Service Tax (Appeals), Raigarh, dismissing the appellant's appeal due to exceeding the condonable period provided under the statute. The Commissioner (Appeals) based the dismissal on the fact that the adjudication order was received by the appellant on 28.11.2016, and the appeal was filed on 10.03.2017, which was beyond the prescribed time limit. The Commissioner (Appeals) referenced the judgment of the Hon'ble Supreme Court in the case of Singh Enterprises Vs. CCE to support the decision that the delay in filing the appeal could not be condoned.

The appellant acknowledged that the appeal was filed 41 days beyond the limitation period of 60 days from the receipt of the adjudication order. Citing the judgment of the Hon'ble Supreme Court in the case of Singh Enterprises, it was established that the Commissioner (Appeals) did not have the statutory authority to condone the delay in filing the appeal beyond the specified time limit. Consequently, the Tribunal concluded that the impugned order rejecting the appeal on grounds of limitation could not be overturned at that stage.

In light of the above, the Tribunal, led by Member (Judicial) S K Mohanty, dismissed the appellant's appeal against the order of dismissal based on limitation. The decision was made after hearing both sides and examining the records, emphasizing the importance of adhering to statutory time limits for filing appeals in such cases. The judgment serves as a reminder of the significance of timely compliance with legal procedures in matters subject to statutory limitations.