2019 (1) TMI 1435 - AT - Service Tax

Condonation of delay in filing appeal - time limit of filing of appeal before the Commissioner (Appeals) - Section 85 of FA - Held that - The adjudication order was received by the appellant on 28.03.2015 and thereafter, the appeal was preferred before the office of the Learned Commissioner (Appeals) on 22.07.2015. The Commissioner (Appeals) is not empowered to condone the delay in late filling of appeal beyond the statutory limit of three months - In this case, since admittedly the appeal was filed beyond three months from the date of receipt of the adjudication order - the Learned Commissioner (Appeals) being a creature under the statute, has rightly dismissed the appeal filed by the appellant. Appeal dismissed - decided against appellant.

Summary

Issues: Delay in filing appeal before the Tribunal

Analysis:
The judgment deals with a case where the appellant filed an appeal before the Tribunal with a delay of 29 days. The appellant provided a reasonable explanation for the delay, which was accepted by the Tribunal in the interest of justice. The Tribunal noted that the issue at hand was narrow, and thus decided to proceed with the hearing and disposal of the appeal on the same day.

Analysis:
The impugned order by the Learned Commissioner (Appeals) dismissed the appellant's appeal on the grounds that it was filed after the prescribed time frame under Section 85 of the Finance Act, 1994. The adjudication order was received by the appellant on a specific date, and the appeal was filed before the Commissioner (Appeals) after a considerable delay. The statutory provisions under Section 85 of the Act allow for a specific time limit for filing an appeal, with a provision for condonation of delay up to a certain period. However, in this case, the appeal was filed beyond the permissible three-month limit, leading to the dismissal of the appeal by the Learned Commissioner (Appeals).

Analysis:
The Tribunal, after reviewing the facts and legal provisions, found no justifiable reason to interfere with the impugned order passed by the Commissioner (Appeals). Consequently, the appeal filed by the appellant was dismissed by the Tribunal. The judgment emphasizes the importance of adhering to statutory timelines for filing appeals and the limitations on the power of authorities to condone delays beyond the prescribed limits.