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TMI Blog2017 (11) TMI 1712X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd., [2015 (6) TMI 498 - PUNJAB & HARYANA HIGH COURT], wherein it was held that wherever the extent of condonable period is specifically prescribed by a statute, it would not be appropriate even under Articles 226/227 of the Constitution of India to entertain the writ petition so as to breach the express provision in the statute and act contrary to the mandate of the legislature. Further in Patel Brothers Vs. State of Assam and others, [2017 (1) TMI 330 - SUPREME COURT], it has been held by the Apex Court that condonation of delay by invoking Section 5 of the Limitation Act, 1963 when such delay is beyond the prescribed period, is not permissible. Appeal dismissed - decided against appellant. - CEA No. 39 of 2017 (O&M) - - - Dated:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e findings given by the Apex Court in other similar cases? vi)Whether the impugned orders are liable to be set aside being arbitrary and against law? 4. A few facts relevant for the decision of the controversy involved as narrated in the appeal may be noticed. The appellant i.e Director of PGIMER, Chandigarh is registered with the respondent department for providing renting of immovable property service under Section 65 of 1994 Act and is paying the service tax. Additionally, the appellant has also rented out vacant land and other multi-storied parking sites for parking of vehicles of general public for their convenience with the PGIMER. During the course of audit conducted in the year 2013 by the internal audit team of Central Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The appellant claims that as there was delay in filing the appeal under Section 85 (3A) of the 1994 Act, the appellant also filed a letter of condonation of delay alongwith the appeal to respondent No.1. Vide order dated 12/20.07.2016, Annexure A.5, respondent No.1 dismissed the appeal filed by the appellant on the ground of delay. The appellant went in appeal before respondent No.3 i.e. the Tribunal on 19.10.2016. Vide order dated 11.04.2017 (Annexure A-7), the Tribunal also dismissed the appeal on the ground of delay. According to the appellant, it is an autonomous body under the Act of Parliament (controlled and managed by the Ministry of Health and Family Welfare, Government of India). It involves many paper formalities and, thus, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay for sufficient cause to be shown by the appellant entertain an appeal by condoning the delay where appeal is filed within next one month. The relevant provision of Section 85(3A) of the 1994 Act reads thus:- Section 85. Appeals to the Commissioner of Central Excise (Appeals)- 3(A) An appeal shall be presented within two months from the date of receipt of the decision or order of such adjudicating authority, made on and after the Finance Bill, 2012 receives the assent of the President, relating to service tax, interest or penalty under this Chapter. Provided that the Commissioner of Central Excise (Appeals) may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... would not be appropriate even under Articles 226/227 of the Constitution of India to entertain the writ petition so as to breach the express provision in the statute and act contrary to the mandate of the legislature. It was further recorded that it is for the legislature to prescribe the limits or not to do so for condoning the delay and exercise of extraordinary writ jurisdiction under Articles 226/227 of the Constitution of India would amount to doing violence to the statutory provisions and rendering the same otiose. The relevant observations recorded by the Full Bench read thus: The power conferred under Articles 226/227 is designated to effectuate the law, to ensure that rule of law is enforced and the statutory authorities and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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