2019 (5) TMI 1144 - AT - Central Excise

Condonation of delay of 1 day in filing appeal - Power of Commissioner (Appeals) or the Tribunal to condone delay - Whether the learned Commissioner (Appeals) should have condoned the delay of 1 day when the appeals were filed beyond the statutory limit of 60 days and condonable period of 30 days? - HELD THAT - The issue is now no more res-integra and covered by the decision of Hon ble Supreme Court in SINGH ENTERPRISES VERSUS COMMISSIONER OF C. EX., JAMSHEDPUR 2007 (12) TMI 11 - SUPREME COURT where it was held that When a period of limitation is prescribed for filing of an appeal and the extent of the power to condone the delay is also prescribed by the statute, the exercise of the writ jurisdiction under Article 226 of the Constitution would clearly be not warranted to direct the adjudicatory or appellate authority to breach the provision for limitation. There should not be an iota of doubt about the power/jurisdiction vested either with the Commissioner (Appeals) or with the Tribunal in condoning the delay beyond the condonable period of 30 days in addition to the statutory limit of 60 days prescribed under Section 35 in filing the appeal before the Commissioner (Appeals). Appeal dismissed - decided against Appellant.

Summary

Issues involved: Determination of whether the delay of one day in filing appeals beyond the statutory limit of 60 days and condonable period of 30 days should have been condoned by the Commissioner (Appeals).

Analysis:

1. Delay Condonation Issue:
The central issue in this case revolved around the condonation of a one-day delay in filing appeals beyond the statutory limit and condonable period. The Appellant argued that the delay was unintentional and bonafide due to a key personnel's absence. The Appellant cited cases like Yapp India Automotive Systems Pvt. Ltd and Garg Industries to support the argument that the Commissioner (Appeals) had the power to condone the delay. On the contrary, the Revenue contended that the Commissioner lacked the authority to condone delays beyond the prescribed period, citing the Singh Enterprises case and principles laid down by the Hon'ble Supreme Court and High Courts. The Tribunal emphasized that the statutory provisions limited the power to condone delays and that judgments contrary to these provisions could not be considered binding precedent.

2. Legal Precedents and Interpretations:
The Tribunal referred to various legal precedents, including the Singh Enterprises case and judgments by the Hon'ble Supreme Court and High Courts, to establish the limitations on condoning delays in filing appeals. The Tribunal highlighted the specific provisions of the Central Excise Act, 1944, which mandated the timeframe for filing appeals and the conditions under which delays could be condoned. The judgment underscored the importance of adhering to statutory limitations and the principle that the exercise of writ jurisdiction could not permit authorities to breach the provisions for limitation.

3. Jurisdictional Authority and Precedent:
The Tribunal clarified that neither the Commissioner (Appeals) nor the Tribunal had the jurisdiction to condone delays beyond the prescribed period of 30 days in addition to the statutory limit of 60 days for filing appeals. The judgment reiterated that decisions contrary to the statutory provisions and established legal principles could not be considered as binding precedent. Ultimately, the Tribunal upheld the impugned order, dismissing the appeals for being devoid of merit based on the legal constraints regarding condonation of delays.

In conclusion, the Tribunal's detailed analysis of the legal provisions, precedents, and jurisdictional limitations emphasized the importance of adhering to statutory timelines for filing appeals and the restricted scope for condoning delays. The judgment underscored the significance of legal principles in determining the outcome of appeals and highlighted the boundaries within which the Commissioner (Appeals) and the Tribunal could operate in condoning delays.