TMI Blog2022 (12) TMI 467X X X X Extracts X X X X X X X X Extracts X X X X ..... CESTAT (Procedure) Rules, 1982 for non-prosecution and also on merits following the Hon ble Supreme Court decision in the case of Singh Enterprises. - Service Tax Appeal No. 88013 of 2019 - FINAL ORDER NO. A/86150/2022 - Dated:- 5-12-2022 - MR. SANJIV SRIVASTAVA, MEMBER (TECHNICAL) None for the Appellant Shri Vinod Kumar, Assistant Commissioner, Authorised Representative for the Respondent ORDER This appeal is directed against Order-in-Appeal No. NGP/EXCUS/000/APPL/433/18-19 dated 21.01.2019 of the Commissioner of GST Central Excise (Appeals), Nagpur, holding as follows:- ORDER I reject the appeal filed by appellant, being time-barred, without going into the merits of the case. Consequently the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order of such adjudicating authority, made on and after the Finance Bill, 2012 receives the assent of the President, relating to service tax, interest or penalty under this Chapter Provided that the Commissioner of Central Excise (Appeals) may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of two months, allow it to be presented within a further period of one month.] 13. The issue of condonation of delay has gone through judicial scrutiny in number of cases and it was held that the Commissioner of Central Excise (Appeals) has no power to condone the delay beyond the powers conferred mandate by law as held in the following cases. a. Maruthi Indu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g thereby that the legislature has given a mandate that delay could be condoned only for the specified period, prescribed in the proviso to Section 128 of the Act, and not further. In the instant case, a separate period of limitation is provided, as also the period for which delay can be condoned. The Legislature was aware about the provisions contained in Section 5 of the Limitation Act, yet with an intention to curb the delay in taxation matters, it has specially provided that after the statutory period, if there is delay of 30 days, on showing sufficient grounds for delay of 30 days, that can be and no further. Thus, applicability of Section 5 of the Limitation Act is specifically excluded. (paras 13, 14, 16, 19) Appeal - Limitation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unal may, in its discretion, either dismiss the appeal for default or hear and decide it on merits : Provided that where an appeal has been dismissed for default and the appellant appears afterwards and satisfies the Tribunal that there was sufficient cause for his non-appearance when the appeal was called on for hearing, the Tribunal shall make an order setting aside the dismissal and restore the appeal. 3.3 However, I find that the issue is in a very narrow compass, as the Commissioner (Appeals) has dismissed the appeal only for the reason that the appellant has filed appeal before him with a delay for which he has no power to condone. He has relied upon the decisions which have been reproduced above while reproducing the order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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