Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (4) TMI 57 - AT - Central ExciseCondonation of delay in filing an appeal / application before Commissioner (Appeals) - Claiming Benefit of Notification No.32/99-CE dated 08.07.1999 as amended - Denial of exemption as Appellants had failed to submit their applications as stipulated under the said Notification, neither by 30th of September of the respective financial year nor within the condonable period of 30(thirty) days - Held that:- In the present Notification, inter alia, it is a condition that the assesse is required to file necessary application by 30th of September in the financial year and also under the first proviso to the said Notification, the Commissioner has been vested with the power to accept the application by condoning the delay to a maximum of 30(thirty) days on finding sufficient cause for the delay. Admittedly, the second condition has not been complied with by the Appellants. Therefore, in view of the aforesaid ratios the Appellants are not entitled to avail the benefit of the said Notification. On the issue of condonation of delay beyond 30(thirty) days, we find that The Hon’ble supreme Court in Singh Enterprises’ case (2007 (12) TMI 11 - SUPREME COURT OF INDIA ) held 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 the period of 30 days. The language used makes the position clear that the legislature intended the appellate authority to entertain the appeal by condoning delay only upto 30 days after the expiry of 60 days which is the normal period for preferring appeal. Therefore, there is complete exclusion of Section 5 of the Limitation Act. The Commissioner and the High Court were therefore justified in holding that there was no power to condone the delay after the expiry of 30 days period - Decided against assessee
|