2018 (9) TMI 1354 - AT - Central Excise

Condonation of delay in filing appeal - time limitation - Held that - Inasmuch as there was a delay of 10 months in filing appeal before the Commissioner (Appeals), the Appellate Authority has rightly observed that he has no powers to condone the delay - the issue settled in the case of M/s. Singh Enterprises Vs CCE Jamshedpur 2007 (12) TMI 11 - SUPREME COURT OF INDIA - appeal dismissed.

Summary

Issues:
1. Whether the impugned order passed by the Commissioner (Appeals) in de-novo proceedings was justified after being remanded by the Tribunal?
2. Whether the delay of 10 months in filing the appeal before the Commissioner (Appeals) could be condoned?

Analysis:

1. The Appellate Tribunal observed that the impugned order was passed by the Commissioner (Appeals) in de-novo proceedings after being remanded by the Tribunal with directions to provide relevant documents to the appellant. The Tribunal noted that the documents, including the Order-in-Original (OIO) and letters received by the appellant through Shri Sohan Prasad, were duly provided. It was established that the impugned OIO dated 30.11.2009 was received by the appellant on 13.02.2010, and the appeal filed on 01.02.2011 was considered time-barred due to a delay of 10 months. The Commissioner (Appeals) correctly dismissed the appeal as time-barred, citing the limitation under Section 35 of the Central Excise Act, 1944. The Tribunal affirmed the decision of the Commissioner (Appeals) based on the evidence presented, concluding that the delay could not be condoned beyond the statutory limit of 30 days.

2. Regarding the delay in filing the appeal before the Commissioner (Appeals), it was noted that the Appellate Authority rightly observed that he lacked the power to condone the 10-month delay. Citing the legal precedent set by the Hon'ble Supreme Court in the case of M/s. Singh Enterprises Vs CCE Jamshedpur, the Tribunal found no fault in the decision of the Commissioner (Appeals) to dismiss the appeal as time-barred. The Tribunal upheld the dismissal of the appeal, emphasizing the settled legal position and the inability to condone delays beyond the statutory limit. The legal issue was deemed resolved in light of the Supreme Court ruling, leading to the affirmation of the Commissioner (Appeals)'s decision to dismiss the appeal.

In summary, the Appellate Tribunal upheld the Commissioner (Appeals)'s decision to dismiss the appeal as time-barred due to a delay of 10 months in filing, which exceeded the condonable period under the Central Excise Act, 1944. The Tribunal found no grounds to interfere with the Commissioner (Appeals)'s order, as the legal position on condonation of delays had been clarified by the Supreme Court precedent referenced in the judgment.