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2008 (6) TMI 350 - AT - Service TaxAppellate Tribunal - Department seeks condonation of 53 days delay in filing the appeal. Commissioner (Appeals) dismissed appeal. Revenue filed appeal before Tribunal against order of Commissioner (Appeals). Registry raised on objection that two separate appeals had to be filed before Tribunal. Held that - there was only one order in original and order in appeal, single appeal was maintainable and objection raised by registry was untenable and uncalled for.
Issues: Condonation of delay in filing appeal, filing of separate appeals, competency of Appeal No. E/1043 of 2008.
In this judgment by the Appellate Tribunal CESTAT, New Delhi, the issue at hand was the Department seeking condonation of a 53-day delay in filing the appeal. Justice S.N. Jha, President, noted that the appeal was filed against an order-in-original dated 11-1-2007, which had been passed against two entities. The Department initially filed an appeal before the Commissioner (Appeals), which was dismissed. Subsequently, the Department filed Appeal No. E/1043 of 2008 in the Tribunal, impleading both entities as respondents. However, the Registry objected, stating that separate appeals should have been filed. The Tribunal clarified that as per Rule 6A of the CESTAT (Procedure) Rules, 1982, and considering there was one order-in-original and one order-in-appeal, Appeal No. E/1043 of 2008 was competent against both entities. The Tribunal found the objection by the Registry untenable and uncalled for, leading to the dismissal of the present appeal as unnecessary. Furthermore, the Tribunal clarified that Appeal No. E/1043 of 2008 would be deemed to have been filed and always remained pending against both entities. Any necessary corrections or amendments required in the records of the appeal would be intimated to the concerned DR by the Registry. Ultimately, the Tribunal dismissed the appeal as uncalled for and infructuous, and the condonation application was also dismissed accordingly. The judgment emphasized the importance of following procedural rules and ensuring the competency of appeals filed before the Tribunal.
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