2018 (9) TMI 1121 - AT - Central Excise

Condonation of delay in filing appeal - It is the grievance of the appellant that the Commissioner (Appeals) has not condoned the delay of 208 days in filing the appeal - Held that - As per Section 128 of the Customs Act, 1962, the Commissioner (Appeals) has only powers to condone delay upto 30 days - The Hon ble Supreme Court in the case of Singh Enterprises 2007 (12) TMI 11 - SUPREME COURT OF INDIA has categorically held that the Commissioner (Appeals) cannot condone the delay beyond the said permit provided in the statute - application dismissed.

Summary

Issues:
- Condonation of delay in filing appeal before Commissioner (Appeals)
- Authority of Commissioner (Appeals) to condone delay beyond statutory limit

Analysis:
The appellant filed an application for early hearing seeking to hear the appeal out-of-turn. The appellant's General Manager argued that two rebate claims were dismissed as time-barred by the adjudicating authority. One appeal was filed within time, and the other had a delay of 208 days due to mismanagement. The appellant requested condonation of the delay by the Commissioner (Appeals) to accept the appeal.

The respondent supported the dismissal of the appeal by the Commissioner (Appeals) due to exceeding the condonable period. Referring to the judgment in Singh Enterprises Vs. Commissioner of Central Excise, it was argued that the delay of 208 days could not be condoned beyond the statutory limit of 30 days.

After hearing both sides, the Tribunal found the issue covered by the Supreme Court's decision in Singh Enterprises. The Tribunal ruled that the Commissioner (Appeals) lacked the authority to condone delays beyond the statutory limit of 30 days as per Section 128 of the Customs Act, 1962. Therefore, the impugned order was upheld, and the appeal was dismissed. The early hearing application was disposed of accordingly.