M/S.Metal Scrap Trading Corporation ... vs Commissioner Of Service Tax, Kolkata
- CitationAppeal No.ST-71182, 71183/13
Ratio decidendi
The rule this decision rests on
The Commissioner (Appeals) has no power to condone a delay in filing an appeal beyond the condonable period of thirty days over the statutory sixty-day limit; an appeal filed beyond that outer limit must be dismissed for want of authority to entertain it, and the Commissioner's dismissal on that ground is correct.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
(Arising out of Order-in-Appeal No.25/ST/KOL/2013 AND 26/ST/KOL/2013 both dated 18.07.2015 passed by the Commissioner(Appeal-I) of Central Excise, Kolkata.)
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.Metal Scrap Trading Corporation Ltd. Applicant (s)/Appellant (s)
Vs.
Commissioner of Service Tax, Kolkata Respondent (s)
Appearance:
Shri Arup Chakraborty, Advocate for the Appellant (s)
Shri A.Roy, Supdt.(AR) for the Respondent (s)
CORAM:
Honble Dr. D.M. Misra, Member(Judicial) Honble Shri H.K.Thakur, Member(Technical)
Date of Hearing:- 23.09.2015 Date of Pronouncement :- 23.09.2015
ORDER NO.FO/A/75517-75518/2015
Per Dr. D.M. Misra.
1. Heard both sides.
2. Admittedly Appeals have been filed before the ld.Commissioner(Appeals) with delay of 104 days (Appeal No.ST-71182/13),and 309 days (Appeal No.ST-71183/13), respectively, which is beyond the statutory period of 60(sixty) days and condonable limit of 30(thirty) days. The ld.Commissioner (Appeals) dismissed their Appeal on the ground that he is not vested with the authority to condone the said delay.
3. We do not find any discrepancy in the Order of ld.Commissioner(Appeals) in view of the judgement of Honble Supreme Court in Singh Enterprises v. CCE-JSR. 2008 (221) E.L.T. 163(S.C.). 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.ST-71182, 71183/13
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