9911796707
TMI Blog2012 (9) TMI 812X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner of Service Tax, Chennai inadvertently without filing the same before the learned Commissioner (Appeals) on that date. Learned Commissioner observing that the appeal came before him on 2.1.2012 held that the same was barred by limitation being delayed by more than two years and dismissed the same. 2. Learned Counsel appearing on behalf of the appellant submitted a copy of a title sheet of some case indicating that appeal before the Commissioner of Central Excise (Appeals) was filed in the Office of Commissioner of Service Tax, Chennai and an acknowledgement by rubber stamp was obtained on that paper. Relying on the said paper he submitted that even ST-4 form which was addressed to Appellate Authority along with the memorandum of app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Commissioner of Service Tax when there was no evidence of filing available in the office of that authority. The appellant has made frivolous claim of seeking remedy at a wrong forum to bypass the mandate of statute on limitation. If prayer of the appellant is allowed that shall create a wrong precedent for future and shall encourage frivolous appeals to come up after limitation endangering interest of Revenue and wasting time of public officers. Therefore, both the stay application and the appeal filed by the appellant should be dismissed. 4. Heard both sides and perused the records. 5. The dispute having been confirmed to aforesaid limited issue, dispensing requirement of pre-deposit appeal was taken up for hearing with the consent of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er to state that the decision in that case was made on the perception that appeal was on record in a wrong fora. But the present case is not a case of existence of an appeal on record of a wrong forum. Law is well settled that statutory authorities acting under the Finance Act, 1994 are not Civil Courts except to the limited extent of jurisdiction of Civil Courts conferred on them. Section 129C(8) of the Customs Act, 1962 has made provision in this regard. Civil Court being governed by the rules of the High Courts and Supreme Court, those courts exercise power to transfer proceeding before them to appropriate Civil Court. But statutory authority lack such power in the absence of any express provision in law conferring jurisdiction on them i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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