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2021 (10) TMI 334 - AT - Service TaxMaintainability of appeal - time limitation - period of delay beyond the actual date of filing of the appeals was within the condonable powers of the First Appellate Authority or not - HELD THAT - Statute prescribes a time limit of two calendar months for filing the first appeal before the First Appellate Authority and the same statute empowers the said First Appellate Authority, if the said authority is satisfied, to condone filing of appeals beyond the prescribed two months, if the same is filed within a grace period of one more calendar month - Admittedly, the date of communication in the case on hand being 14.05.2019, the time limit including condonable period would expire on 13th August, 2019, but the appeals were filed on 14 th August, 2019 which is beyond the condonable prescribed period of limitation. The Hon ble Apex Court in the case of SINGH ENTERPRISES VERSUS COMMISSIONER OF C. EX., JAMSHEDPUR 2007 (12) TMI 11 - SUPREME COURT has clearly held that even the Commissioner had no power to condone the delay after the expiry of 30 days grace period. This being the law of the land, the same prevails over the decisions of other lower courts. Appeal dismissed.
Issues:
- Appeal rejection as time-barred Analysis: The main issue in this case is whether the First Appellate Authority was correct in rejecting the appeal as time-barred. The appellant received the common Order-in-Original on 14.05.2019 and filed the first appeal on 14.08.2019. The appellant argued that the delay in filing the appeal was within the condonable powers of the First Appellate Authority, citing relevant case laws. On the other hand, the Departmental Representative supported the decision of the First Appellate Authority and referred to the judgment in the case of M/s Singh Enterprises Vs CCE, 2008. The Tribunal analyzed the statutory time limit of two months for filing the first appeal and the power of the First Appellate Authority to condone delays within an additional grace period of one month. Despite the arguments presented, the Tribunal relied on the decision of the Hon’ble Apex Court in the case of M/s Singh Enterprises, emphasizing that even the Commissioner had no authority to condone delays beyond the grace period. Consequently, the Tribunal dismissed the appeals on the grounds that they were filed after the prescribed period of limitation, as per the law established by the Hon’ble Apex Court. In conclusion, the Tribunal upheld the rejection of the appeal as time-barred based on the statutory time limit for filing appeals and the limitations on the condonable period as established by the Hon’ble Apex Court. The Tribunal's decision was guided by the legal precedent set by the higher court, emphasizing the importance of adhering to the prescribed time limits for filing appeals. The case serves as a reminder of the strict adherence to statutory timelines in legal proceedings and the limited scope for condonation of delays beyond the specified grace period.
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