9911796707
TMI Blog2022 (7) TMI 1243X X X X Extracts X X X X X X X X Extracts X X X X ..... an order on 12.04.2018 against which the appellant filed an appeal before the Commissioner (Appeals) with a delay of 302 days stating that the concerned accountant suffered serious illness resulting in the delay. 2. Learned Commissioner (Appeals) observed in the impugned order the as per section 35 of the Central Excise Act, 1944 which is made applicable to service tax matters by section 83 of the Finance Act, 1994, an appeal before the Commissioner (Appeals) shall lie within 2 months from the receipt of the order of the original authority and the Commissioner (Appeals) has the power to condone the delay of upto one month on sufficient cause being shown for the delay in filing the appeal. The Commissioner (Appeals) has no power to condone ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of 1354 days in filing the appeal before the Commissioner (Appeals) and remanded the matter to the Commissioner (Appeals). He prays that in this case also, since there were sufficient reasons for a delay of 302 days in filing the appeal, it may be condoned. 5. Learned Departmental representative supports the impugned order and states that the Tribunal has no power to go beyond the provisions of the Act and condone the delay and the issue has already been settled by the Supreme Court in Singh Enterprises which decision is binding on all courts and Tribunals in the country. 6. I have considered the submissions on both sides and perused the records. Section 35 of the Central Excise Act (which also applies to Service tax matters by virtue of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period of 60 days, he can allow it to be presented within a further period of 30 days. In other words, this clearly shows that the appeal has to be filed within 60 days but in terms of the proviso further 30 days time can be granted by the appellate authority to entertain the appeal. The proviso to sub-section (1) of Section 35 makes the position crystal clear that the appellate authority has no power to allow the appeal to be presented beyond the period of 30 days. The language used makes the position clear that the legislature intended the appellate authority to entertain the appeal by condoning delay only up to 30 days after the expiry of 60 days which is the normal period for preferring appeal. Therefore, there is complete exclusion of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... limitation rather otiose. In any event, the causes shown for condonation have no acceptable value. In that view of the matter, the appeal deserves to be dismissed which we direct. There will be no order as to costs." 7. The law laid down by the Supreme Court is that: a) There is no power of condonation beyond 30 days before Commissioner (Appeals); b) Section 5 of the Limitation Act does not apply to these appeals because there is a specific provision in the Act. c) The Commissioner (Appeals) and the Tribunal are creatures of the statute and are vested with jurisdiction to condone the delay as provided under the Statute. The period up to which the prayer for condonation can be accepted is statutorily provided. d) No law was laid dow ..... X X X X Extracts X X X X X X X X Extracts X X X X
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