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M/s Kooltek Air Conditioning Work Versus Commissioner of Central Excise, Lucknow

2016 (1) TMI 740 - CESTAT ALLAHABAD

Conodonation of delay in filing of an appeal before Commissioner (Appeals) - appellant submitted that the delay in filing appeal before the Commissioner (Appeals) occurred mainly due to the reason that the appellant handed over the papers to Advocate Shri S.K. Sharma who did not follow up the case in time. - Held that:- there is no power to condone delay beyond condonable period under Section 85 (3A) of the Finance Act, 1994. - Commissioner (Appeals) cannot exercise powers beyond condonable peri .....

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anagement, Maintenance or repair. Proceedings were initiated against them for non-payment of service tax. The Original Authority after due process passed two orders dated 25/05/2011 confirming service tax demand of ₹ 1,72,268/- and ₹ 4,90,454/-. Various penalties were also imposed on the appellant. Aggrieved by this order, the appellants filed before the Commissioner (Appeals). The learned Commissioner (Appeals) vide his order dated 17/11/2014 dismissed both the appeals as time barre .....

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egal procedures relating to service tax. He wholly relied on the Advocate who did not follow up the case in time resulting in the huge delay in filing appeal before the Commissioner (Appeals). 3. The learned AR submits that there is a delay of more 800 days in filing appeals before the Commissioner (Appeals). As per the provisions of Section 85 of Finance Act, 1994 an appeal against orders of the Adjudicating Authority has to be filed within two months of receipt of such orders of the Adjudicati .....

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has no powers to direct the lower Appellate Authority to consider such appeal in view of the clear time limit mentioned in the Act itself. He further relied on the Hon'ble Supreme Court's judgment in the case of Singh Enterprises vs. CCE, Jamshedpur reported in 2008 (221) E.L.T. 163 (S.C.). In the said case, the Hon'ble Supreme Court dealing with the powers of Commissioner (Appeals) in Central Excise matters held that when the statute prescribes particular period of limitation, condo .....

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extend the appeal period provided by the Finance Act 1994, with respect to appeals before Commissioner (Appeals). The learned Counsel for the appellant submitted some case laws and contended that the Tribunal has power to direct the Commissioner (Appeals) to admit the appeal in view of the special circumstances. I have examined the case laws submitted by the learned Counsel and find that they deal with the legal provision as governed by different unrelated legislations and also the powers for c .....

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1531 was discussing again Section 5 of Limitation Act, 1963 with reference to CPC. The Hon'ble Supreme Court in the case of Collector, Land Acquisition, Anantnag and another vs. MST, Katiji and others in Civil appeal No. 460 of 1987 was again dealing with Section 5 of Limitation Act, 1963 with reference to compensation to be paid on land acquisition. The Hon'ble High Court of Jammu & Kashmir in the case of Union of India vs. Godrej Agrovet Ltd. reported in 2015 (325) E.L.T. 825 (J&am .....

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Appellate Tribunal. The Tribunal in the case of Dhiman Industries (Regd.) vs. CCE, Jallandhar reported in 2004 (62) R.L.T. 520 (CESTAT - Del.) held that a delay of 12 days can be condoned by the Commissioner (Appeals) on account of misplacement of case papers by the Advocate. In Indam Recycling Co. Pvt. Ltd. vs. CC, Cochin reported in 2009 (246) E.L.T. 687 (Tri. - Bang.), the Tribunal held that delay in filing appeal before the Tribunal caused due to inaction of the Counsel is a valid reason an .....

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that the statutory time limit provided in the Finance Act, 1994 cannot be over-turned by any authority created by the statute. There is no provision for any condonation beyond the period as stipulated in the provision of Finance Act, 1994. The Hon'ble Supreme Court in the case of Singh Enterprises (supra) categorically held that when the statute prescribed a particular period of limitation, the court cannot direct condonation as that would render a specific provisions providing for limitatio .....

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