TMI Blog2013 (12) TMI 930X X X X Extracts X X X X X X X X Extracts X X X X ..... himself aggrieved by the order may appeal against the same to the Commissioner (Appeals) - the Tribunal has not given any observation on condonation of delay of filing of appeals before the Commissioner (Appeals). Following Singh Enterprises Vs Commissioner of Central Excise, Jamshedpur [2007 (12) TMI 11 - SUPREME COURT OF INDIA] - Commissioner (Appeals) has no power to condone the appeal beyond the stipulated period - 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 - there is complete exclusion of Section 5 of the Limitation Act - the appeals were filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e provisio to Section 11A(1) of the Central Excise Act, 1944 interest under Section 11AB of the said Act, penalty of equal amount under Section 11AC of the said Act and another penalty of Rs.1,00,000/- under erstwhile Rule 173Q and Rule 25 of the Central Excise Rules, 1944. 3. The learned senior counsel for the appellants submits that Commissioner (Appeals) rejected the appeal on the ground of limitation without considering the facts of the case. He submits that in this case, the Tribunal by Order No.1419-1421, dated 06.10.2005 remitted the matter to the original authority with the direction to decide the matter afresh after supplying the relied upon documents. He submits that the original authority passed the de novo Adjudication Order d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on order. He submits that in the interest of justice delay should be condoned before the Commissioner (Appeals). 4. The learned authorised representative on behalf of the Revenue submits that Commissioner (Appeals) rejected the appeal as time-barred, which is in conformity with the provisions of Section 35(1) of the Central Excise Act, 1944. He also relied upon the decision of the Hon'ble Supreme Court in the case of Singh Enterprises Vs Commissioner of Central Excise, Jamshedpur reported in 2008 (221) E.L.T.163 (S.C.), which was also followed in the subsequent decision of the apex court in the case of Amchong Tea Estate Vs Union of India reported in 2010 (257) E.L.T. 3 (S.C.). He drew the attention of the Bench to the relevant portion (D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the impugned orders, they should approach the first appellate authority by way of filing appeals as provided under the statute, who can look into their grievances including the grievances regarding alleged non-supply of documents and alleged non-compliance of the directions of the Tribunal. We see no necessity whatsoever to entertain these applications directly which have been filed before the Tribunal bypassing the normal channel of appeals provided under the statute. Accordingly, both the applications are dismissed." 6. The main contention of the learned Senior Counsel for the appellants is that the original authority passed the order without complying the direction of the Tribunal and, therefore, they have approached the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Limitation Act, 1963 (in short the 'Limitation Act') can be availed for condonation of delay. The first proviso 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
