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2021 (4) TMI 668 - AT - Central ExciseSabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - rejection on the ground of Time Limitation - rejection on the ground that the application was filed beyond the limitation of time - HELD THAT - The Hon ble Apex Court have taken sue motto cognizance for extension of limitation in IN RE COGNIZANCE FOR EXTENSION OF LIMITATION 2021 (3) TMI 497 - SC ORDER wherein the Hon ble Apex Court has held that in case where the limitation period expired during the period 15.03.2020 till 14.03.2021, the limitation shall start from 15.03.2021. Admittedly, the appellants have filed appeal within this period, in that circumstances, the order of the Ld. Commissioner (Appeals) is bad in law, therefore, the impugned order is set aside. The Ld. Commissioner (Appeals) has not decided the merits of the appeal, therefore, the Ld. Commissioner (Appeals) is directed to decide the issue on merits within 60 days of the receipt of this order and pass the detailed speaking order for disposal of the appeals - appeal disposed off by way of remand.
Issues:
- Appeal dismissed by Ld. Commissioner (Appeals) as barred by limitation - Applicability of "Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019" - Effect of lockdown on limitation period - Decision on merits of the appeal Analysis: 1. The appellants appealed against the dismissal of their appeals by the Ld. Commissioner (Appeals) on the grounds of being time-barred. The appellants received the adjudication order on 12.12.2019 and filed their appeals on 03.06.2020, beyond the prescribed time limit. However, the appellants had opted for the "Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019" on 28.12.2019, which was rejected on 16.03.2020. The lockdown imposed due to the pandemic further affected the situation. The Hon'ble Apex Court intervened through a suo motto writ petition and extended the limitation period for cases falling between 15.03.2020 and 14.03.2021, which included the appellants' case. 2. The Ld. AR argued that the appeals were indeed time-barred as per the established legal principles and judgments like M/s Singh enterprises Vs. Commissioner of C.ex, Jamshedpur-2008 and M/s R. Gowrishankar V. Commissioner- 2016. The government notification of 31.03.2020 was also cited to support this position. The Ld. AR emphasized that the appellants failed to file the appeal within the extended period, as required by law. 3. After hearing both parties, the Tribunal considered the submissions. It was noted that the appellants received the adjudication order on 12.12.2019 and opted for the Sabka Vishwas Scheme on 28.12.2019. Due to the rejection of their application on 16.03.2020, the limitation period started from that date. The Hon'ble Apex Court's intervention in extending the limitation further supported the appellants' case, as they filed their appeal within the extended period. 4. The Tribunal found that the Ld. Commissioner (Appeals) had not addressed the merits of the appeal. Therefore, the Ld. Commissioner (Appeals) was directed to decide on the substantive issues within 60 days of receiving the Tribunal's order. The Tribunal concluded that the cases cited by the Ld. AR were not applicable in the present circumstances, given the specific directives of the Hon'ble Apex Court in the suo motto writ petition civil no. 3/2020. 5. Consequently, the appeals were disposed of by way of remand, with the impugned order being set aside. The Tribunal's decision was based on the unique circumstances of the case, including the impact of the lockdown and the intervention of the Hon'ble Apex Court in extending the limitation period. The focus was on ensuring a fair consideration of the merits of the appeal by the Ld. Commissioner (Appeals) within the specified timeframe.
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