M/S. Hindusthan Engg. Corporation vs Commissioner Of Service Tax, Kolkata
- CitationAppeal No.S.T. 114/12
Ratio decidendi
The rule this decision rests on
The appellate authority's power to condone delay in filing an appeal is confined to the period expressly provided by statute; where the Commissioner (Appeals) had a discretion to condone a further three months beyond the statutory limit of three months, an appeal filed later than that outer limit cannot be entertained, following the Supreme Court's decision in Singh Enterprises v. CCE, Jamshedpur, which holds that no condonation is possible beyond the period the statute permits.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
(Arising out of Order-in-Appeal No.60/ST/Kol/2012 dated 14.02.2012 passed by the Commissioner(Appeal-I) of Central Excise, Kolkata.)
FOR APPROVAL AND SIGNATURE
HONBLE DR. D.M. MISRA, MEMBER(JUDICIAL) HONBLE DR. I.P. LAL, MEMBER(TECHNICAL)
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 Authorative report or not?
3. Whether Their Lordship wishes to see the fair copy of the Order?
4. Whether Order is to be circulated to the Departmental Authorities?
M/s. Hindusthan Engg. Corporation Applicant (s)/Appellant (s)
Vs.
Commissioner of Service Tax, Kolkata Respondent (s)
Appearance:
Md.Azaruddin, Accountant for the Appellant (s)
Shri A.K. Biswas, Supdt.(AR) for the Respondent (s)
CORAM:
Honble Dr. D.M. Misra, Member(Judicial) Honble Dr. I.P. Lal, Member(Technical)
Date of Hearing:- 29.06.2015 Date of Pronouncement :- 29.06.2015
ORDER NO.FO/A/75355/2015
Per Dr. D.M. Misra.
1. Heard both sides.
2. This is an application seeking waiver of pre-deposit of penalty of Rs.3.97 Lakhs.
3. We find that the ld.Commissioner(Appeals) has dismissed their appeal on the ground of delay of 10 months in filing the appeal before him. We agree with the contention of the ld.AR for the Revenue that during the relevant time the ld.Commissioner(Appeals) was empowered to condone delay of three months in addition to the statutory limit of three months. Hence, in view of the judgement of the Honble Supreme Court in the case of Singh Enterprieses v. CCE, Jamshedpur 2008 (221) ELT 163 (SC), the delay cannot be condoned. Consequently the appeal is dismissed. Stay petition disposed of.
(Pronounced and dictated in the open court.)
SD/ SD/
(I.P.LAL) (D.M.MISRA) MEMBER(TECHNICAL) MEMBER(JUDICIAL) sm
2 Appeal No. S.T. 114/12
This page reproduces a public judgment and a summary of it. It is research material, not legal advice, and it is no substitute for advice from an advocate on your own facts.
Research this judgment with Miss Lucy
Ask what it holds, what has followed it, and what it means for your matter — in plain English, with the citations.
Try Miss Lucy free