M/S.Jalan Carbon & Chemicals vs Commissioner Of Central Excise & ...
- CitationAppeal No.10-11/JSR/2014 dated 26.03.2014 passed by the Commissioner(Appeals) of Central E
Ratio decidendi
The rule this decision rests on
The appeals were filed before the Commissioner (Appeals) beyond the statutory period of sixty days plus the condonable period of thirty days, and the Commissioner dismissed them on the strength of the Supreme Court's decision in Singh Enterprises v. CCE-JSR. The Tribunal holds that the Commissioner's reasoning contains no discrepancy and dismisses the appeals as lacking merit. The principle the decision rests on is that an appeal filed beyond the outer limit of the statutory period for appeal, including the condonable extension, cannot be entertained by the appellate authority, and dismissal of such an appeal on that ground is correct where the authority has applied the binding Supreme Court authority on the point.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
(Arising out of Order-in-Appeal No.10-11/JSR/2014 dated 26.03.2014 passed by the Commissioner(Appeals) of Central Excise & Service Tax, Ranchi.)
FOR APPROVAL AND SIGNATURE
HONBLE DR. D.M. MISRA, MEMBER(JUDICIAL) HONBLE SHRI H.K.THAKUR, 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.Jalan Carbon & Chemicals Shri Nishant Bhalotia Applicant (s)/Appellant (s)
Vs.
Commissioner of Central Excise & Service Tax, Jamshedpur Respondent (s)
Appearance:
Shri Arnab Chakraborty, Advocate & Shri Abhijit Biswas, Advocate for the Appellant (s)
Shri A.K.Biswas, Supdt.(AR) for the Respondent (s)
CORAM:
Honble Dr. D.M. Misra, Member(Judicial) Honble Shri H.K.Thakur, Member(Technical)
Date of Hearing:- 21.09.2015 Date of Pronouncement :- 21.09.2015
ORDER NO.FO/A/75507-75508/2015
Per Dr. D.M. Misra.
1. Heard both sides.
2. Admittedly Appeasl have been filed before the ld.Commissioner(Appeals) beyond the statutory period of 60(sixty) days and condonable limit of 30(thirty) days. The ld.Commissioner referring to the judgement of the Honble Supreme Court in the case of Singh Enterprises v. CCE-JSR. 2008 (221) E.L.T. 163(S.C.), dismissed their case.
3. We do not find any discrepancy in the reasoning of the ld.Commissioner(Appeals). Consequently the Appeals being devoid of merit are dismissed. Stay Petitions disposed of.
(Pronounced and dictated in the open court.)
SD/ SD/
(H.K.THAKUR) (D.M.MISRA) MEMBER(TECHNICAL) MEMBER(JUDICIAL) sm
2 Appeal No. EA-76035, 76036/14
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