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TMI Blog2015 (8) TMI 451X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the Tribunal has no power to condone the delay beyond the stipulated period - Decided against Assessee. - ST/Misc./40949/2014 & ST/S/40947/2014 & ST/40710/2014 - Final Order No. 40776 / 2015 - Dated:- 16-7-2015 - Shri R. Periasami and Shri P. K. Choudhary, JJ. For The Appellant : Shri N. Ramasamy, Consultant For The Respondent : Shri R. Subramaniyan, AC (AR Per R. Periasami After dispensing with the stay application the appeal itself is taken up for disposal. 2. The issue relates to demand of service tax under reverse charge mechanism. Against the Order-in-Original dated 22.1.2013, the appellant preferred appeal on 25.9.2013 before the Commissioner (Appeals) along with application for condoning the delay of 172 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to Section 35 makes the position clear that the appeal has to be preferred within three months from the date of communication to him of the decision or order. However, if the Commissioner is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s case (supra) was rendered taking note of the peculiar background facts of the case. In that case there was no law declared by this Court that even though the Statute prescribed a particular period of limitation, this Court can direct condonation. That would render a specific provision providing for 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. 4. The ratio of the above apex Court order is squarely applicable to the present case. Therefore, respectfully following the decision of the Hon ble Supreme Court, we find that the lower appellate authority has rightly dismissed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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