2019 (7) TMI 1205 - HC - Service Tax

Condonation of delay in filing appeal - time limitation of appeal - HELD THAT - This Court is of the opinion that the explanation given can hardly be characterized as reasonable. The appellant does not cite any unforeseen circumstance or compelling necessity which prevented it from approaching the Appellate Commissioner on time. The view expressed by the Commissioner and the CESTAT do not call for interference - appeal dismissed.

Summary

Issues involved:
1. Appeal dismissal due to delay in filing before the Commissioner and CESTAT.
2. Request for condonation of delay based on audit report clearing appellant of allegations.
3. Lack of reasonable explanation for delay in approaching the Appellate Commissioner.

Analysis:
1. The appellant raised a complaint regarding the dismissal of the appeal before the Commissioner and subsequently before the CESTAT, emphasizing that the dismissal was based on delay rather than on the merits of the case. The appellant argued that the audit report had absolved them of any misstatement or non-payment of duty allegations, and therefore, the delay should have been condoned by the Commissioner.

2. The Court found the explanation provided by the appellant for the delay to be insufficient, stating that it did not present any unforeseen circumstances or compelling reasons that prevented them from timely approaching the Appellate Commissioner. The Court emphasized the importance of a reasonable cause for delay in such matters.

3. Considering the circumstances, the Court decided not to interfere with the decisions of the Commissioner and the CESTAT. It was concluded that the reasons presented by the appellant did not warrant a reversal of the previous judgments, as there was no valid justification for the delay in filing the appeal.

4. The Court determined that no question of law arose from the case and subsequently dismissed the appeal, upholding the decisions of the lower authorities. This judgment underscores the significance of providing a valid and reasonable explanation for delays in legal proceedings, especially in matters concerning appeals and adjudication processes.