TMI Blog2023 (7) TMI 1023X X X X Extracts X X X X X X X X Extracts X X X X ..... his application filed under the Right to Information Act that he has received a letter from the Range Superintendent, Sehore on 04.12.2020 wherein he was asked to pay service tax along with interest in compliance of the impugned order. This would indicate that the petitioner was having the knowledge of passing of the impugned order on 04.12.2020. In terms of Section 85 of the Finance Act, 1994, the appeals are required to be presented within two months from the date of receipt of the decision or the order passed by adjudicating authority, provided that the Commissioner of Central Excise (Appeals) is having power to condone the delay, if he is satisfied by the reasons assigned. But, the same can only be done if the appeal is filed within ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... committed by the appellate authority in dismissing the appeal on the ground of limitation. Petition dismissed. - Writ Petition No. 20662 of 2021 - - - Dated:- 11-7-2023 - Hon'ble Shri Justice Ravi Malimath, Chief Justice And Hon'ble Shri Justice Vishal Mishra For the Petitioner : Shri Abhay Pandey - Advocate For the Respondents : Shri Gajendra Singh Thakur - Advocate ORDER The present petition has been filed challenging the order dated 16.07.2021 passed in Appeal No.210-ST/2021 whereby the respondent No.2 has dismissed the appeal filed by the petitioner on the ground of limitation. 2 . It is the case of the petitioner that he is a contractor engaged in execution of works contract given by authorized gov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... who never informed regarding delivery of the documents to him. After his death, when the factum came to the knowledge of the petitioner, he has immediately approached the authorities and after collecting the documents, has filed the present petition. He further submits that he is having an alternative and efficacious remedy against the order impugned to approach the Customs, Excise and Service Tax Appellate Tribunal, New Delhi but as the order has been passed on the ground of delay and laches and the appeal being barred by limitation being a question of law that can be considered and decided by the writ court itself. Alternative remedy is no bar to approach this Court in terms of the law laid down by the Hon'ble Supreme Court in the cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the case of Singh Enterprises vs CCE reported in (2008) 3 SCC 70 has clarified the aforesaid position with respect to the period of limitation and has categorically held as under : 8. The Commissioner of Central Excise (Appeals) as also the Tribunal being creatures of statute are not vested with jurisdiction to condone the delay beyond the permissible period provided under the statute. The period up to which the prayer for condonation can be accepted is statutorily provided. It was submitted that the logic of Section 5 of the 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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