2016 (9) TMI 290 - AT - Service Tax

Restoration of appeal time bar - condonation of delay Held that - the appeal filed by appellant before this Tribunal against the order dismissing their appeal for time bar does not arise at all. Provisions of Section 84 of Finance Act, 1994 clearly mentions that an appeal has to be filed before first appellate authority within the time frame of 60 days on receipt of the order and further 30 days is granted to file an appeal with an application for condonation of delay. The first appellate authority has no power to entertain an appeal which is filed beyond the period of 90 days. In the case in hand the appellant has filed an appeal after almost two years reference to be made under Section 74 of the Finance Act, 1994 for seeking redressal. Section 74 of the Finance Act, 1994 rectification of mistake mistake apparent from the record Held that - the adjudicating authority has passed an reasoned order which records all the submissions made by the appellant and the defence raised against the show-cause notice. Thus, no mistake apparent from the record - at the initial stage itself the first appellate authority has no power to entertain the appeal which is filed beyond the period of limitation appeal dismissed.

Issues:
1. Appeal dismissed by first appellate authority on the ground of limitation.
2. Application for early hearing due to substantial amount involved.
3. Dismissal of appeal by first appellate authority for not filing application for condonation of delay.
4. Invocation of Section 74 of the Finance Act, 1994 for rectification of mistake.
5. Interpretation of provisions of Section 84 of Finance Act, 1994 regarding time frame for filing appeals.

Analysis:
1. The appeal before the Appellate Tribunal was challenged based on the ground of limitation as it was dismissed by the first appellate authority. The Tribunal allowed the application for early hearing considering the substantial amount involved and proceeded to dispose of the appeal.

2. The appellant's appeal was dismissed by the first appellate authority for not filing an application for condonation of delay. The appellant argued that they had filed an application for rectification of mistake under Section 74(3)(b) of the Finance Act, 1994, which was received before filing the appeal within the prescribed time frame.

3. The Tribunal examined the provisions of Section 74 of the Finance Act, 1994, and concluded that it pertains to rectification of mistakes in assessments and does not apply to appeals filed beyond the specified time frame. The Tribunal held that the first appellate authority lacked the power to entertain an appeal filed after the expiration of the limitation period.

4. Section 84 of the Finance Act, 1994 was crucial in determining the timeline for filing appeals. It stipulates a 60-day period to file an appeal with an additional 30-day window for condonation of delay. The Tribunal emphasized that the first appellate authority cannot entertain appeals filed beyond the 90-day limit, as demonstrated in the case at hand where the appellant filed the appeal nearly two years after the initial order.

5. The Tribunal noted that the adjudicating authority had issued a reasoned order addressing all submissions and defenses raised by the appellant. The appellant's attempt to reargue the case before the Tribunal was deemed impermissible under the law. Consequently, the appeal before the Tribunal was rejected, affirming the first appellate authority's decision based on the limitation issue.

This detailed analysis highlights the key legal issues addressed in the judgment, focusing on the grounds of limitation, application for early hearing, interpretation of relevant provisions, and the dismissal of the appeal based on procedural non-compliance.

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