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2018 (11) TMI 23 - AT - Service TaxCondonation of delay in filing appeal - appeal was filed before him after 826 days from the date of receipt of the adjudication order - Section 85 of the Finance Act, 1994 - Held that - It is evident that the appeal was preferred before the office of the Commissioner (Appeals) after more than 800 days from the date of receipt of the adjudication order. With regard to filing of appeal before the Commissioner (Appeals), Section 85 of the Finance Act, 1994 mandates that the same should be presented within three months from the date of receipt of the decision or order by the adjudicating authority. The proviso clause appended to Section 85 of the Act, provides discretion to the Commissioner (Appeals) for condoning the delay up to a further period of three months, if the appeal is not filed within the stipulated period. On perusal of Section 85 of the Act, it reveals that the Commissioner (Appeals) can only entertain the appeal (with condonation of delay application) up to a period of six months from the date of receipt of the adjudication order by the assessee-appellant - In this case, since the appeal was preferred by the appellant after 826 days from the date of the order, the same is not maintainable for consideration by the Commissioner (Appeals). The appeal filed by appellant is dismissed.
Issues:
Appeal dismissed due to delay in filing - Condonation of delay under Section 85 of Finance Act, 1994 - Applicability of judgments cited by appellant - Adherence to time limits for filing appeal before Commissioner (Appeals). Analysis: The appeal was dismissed by the Commissioner of GST & Central Excise (Appeals) due to being filed 826 days after the receipt of the adjudication order dated 05.09.2011, beyond the stipulated time frame of three months as per Section 85 of the Finance Act, 1994. The appellant sought condonation of delay, citing judgments such as Collector, Land Acquisition Anantnag and Anr. v. MST.Katiji, N. Balakrishnan v. M. Krishnamurthy, Jitendra Pandey v. Commissioner of Central Excise & Cus, Combined Engineerings Pvt. Ltd. v. Commissioner of Central Excise, and Sonia Overseas Pvt Ltd. v. Union of India and Ors. However, the Revenue argued for strict adherence to the statutory time limits, referring to the judgment in Singh Enterprises v. Commissioner of Central Excise, wherein it was held that the Commissioner (Appeals) has the power to condone delay within the prescribed period. The Commissioner (Appeals) found that the appeal was filed after 800 days from the date of the adjudication order, exceeding the six-month limit for condonation of delay as per Section 85 of the Act. Citing the judgment in Singh Enterprises, it was emphasized that the appellate authority can only entertain appeals within the statutory time frame. The judgments cited by the appellant were deemed irrelevant as they did not pertain to the specific issue of time limits for filing appeals before the Commissioner (Appeals) under Section 85 of the Finance Act, 1994. Consequently, the impugned order dismissing the appeal was upheld, and the appeal filed by the appellant was dismissed. In conclusion, the judgment highlights the importance of adhering to statutory time limits for filing appeals before the Commissioner (Appeals) under Section 85 of the Finance Act, 1994. The case underscores the significance of demonstrating sufficient cause for delay within the prescribed period and the limitations on the appellate authority's power to condone delays beyond the statutory framework.
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