M/S. Bajrangbali Roller Flour Mill vs Commr. Of C. Ex. & Service Tax

Customs Excise and Service Tax Appellate Tribunal6 July 2015

CitationAppeal No.52/DIB/CE(A)/GHY/13 dated-03/10/2013 passed by the Commissioner, Customs & Centr

Ratio decidendi

The rule this decision rests on

The Commissioner (Appeals) has power to condone a delay in filing an appeal only up to three months beyond the statutory three-month limit prescribed under Section 85 of the Finance Act, 1994; where the delay exceeds that condonable limit, the appeal is liable to be rejected as time-barred, following the principle laid down by the Supreme Court in Singh Enterprises v. Commissioner of Central Excise, Jamshedpur.

Written by Miss Lucy from the judgment below, not taken from a headnote.

Judgment

As delivered

CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNALEAST REGIONAL BENCH : KOLKATAStay Petition No. 75003/2014ANDService Tax Appeal No 75003/2014

(Arising out of the Order-in-Appeal No.52/DIB/CE(A)/GHY/13 dated-03/10/2013 passed by the Commissioner, Customs & Central Excise (Appeals), Guwahati)

For approval and signature of:

DR.D.M. MISRA, HONBLE JUDICIAL MEMBER DR. I.P. LAL, HONBLE TECHNICAL MEMBER

======================================================

1. Whether Press Reporters may be allowed to see :

the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?

2. Whether it should be released under Rule 27 of the :

CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not ?

3. Whether Their Lordships wish to see the fair copy :

of the Order?

4. Whether Order is to be circulated to the Departmental :

Authorities ?

M/s. Bajrangbali Roller Flour Mill APPELLANT(S) VERSUS Commr. of C. Ex. & Service Tax- Guwahati RESPONDENT(S)

APPEARANCE

Sri A.K. Das, Advocate FOR APPELLANT(S) Sri A. Roy, Supdt. (A.R.), FOR THE RESPONDENT(S) CORAM:

DR.D.M. MISRA, HONBLE JUDICIAL MEMBER DR. I.P. LAL, HONBLE TECHNICAL MEMBER

DATE OF HEARING & DECISION : 06/07/2015

ORDER NO.FO/A/75362/2015 Per DR. D.M. MISRA Heard both sides.

2. This is an application seeking waiver of pre-deposit of duty of Rs.4.05 Lakhs and equal amount of penalty.

3. We find that the Ld. Commissioner (Appeals) has dismissed the appeal on the ground of delay of more than one year in filing the appeal before him. The Ld. Commissioner (Appeals) is vested with the power to condone the delay of three months in addition to the statutory limit of three months prescribed under Section 85 of the Finance Act, 1994. Since the delay was more than the condonable limit, the appeal has been rightly rejected by the Ld. Commissioner (Appeals) in view of the principles of law laid down by the Honble Supreme Court in the case of M/s. Singh Enterprises Vs. Commissioner of Central Excise, Jamshedpur reported in 2008 (221) E.L.T. 163 (S.C.). In the result, the appeal is dismissed. Stay Petition disposed off.

(Dictated & pronounced in the open Court) Sd/- 08/07/15 Sd/- 08/07/15 (DR.I.P.LAL) (DR. D.M. MISRA) TECHNICAL MEMBER JUDICIAL MEMBER

k.b/-

Service Tax Appeal No 75003/2014

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