TMI Blog2023 (10) TMI 54X X X X Extracts X X X X X X X X Extracts X X X X ..... ner, CGST, Dibrugarh Division on 01.05.2019. The limitation for filing appeal against this order to the Commissioner (Appeals) is 60 days which may be further extended by 30 days as per Section 35 of the Central Excise Act. The appellant has annexed the documents of his medical condition and the travel documents along with the writ petition, a perusal whereof would reveal that the appellant proceeded from Dibrugarh to Chennai on 02.07.2019 - the appellant was not suffering from any such medical condition from 01.05.2019 to 27.07.2018 which could have prevented him from filing an appeal against the order dated 01.05.2019 within the stipulated period of limitation. Law is well settled by a catena of judgments that the limitation for filing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner (Appeals) could not have been entertained on merits as the same was time barred - reliance can be placed in SINGH ENTERPRISES VERSUS COMMISSIONER OF C. EX., JAMSHEDPUR [ 2007 (12) TMI 11 - SUPREME COURT] . The judgment relied upon by the appellant's counsel in M/S. SHEKHAR RESORTS LIMITED (UNIT HOTEL ORIENT TAJ) VERSUS UNION OF INDIA ORS. [ 2023 (1) TMI 256 - SUPREME COURT] dealt with the extension of a scheme issued under the service tax regime. In the said case, Hon'ble the Supreme Court held that the appellant therein was not responsible for not availing the benefits of the scheme in time. Thus, the said judgment is clearly distinguishable that the same has no application to the controversy at hand - In the case of C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2014-15, 2015-16 and 2016-17 was affirmed. 2. Learned counsel Mr. Chakraborty placed reliance on a judgment in the case of Commissioner of Income Tax-12 v. Pheroza Framroze and Company, reported in (2017)11 SCC 730 and urged that in the said judgment, while dealing with pari-meteria provisions of Income Tax Act, Hon'ble the Supreme Court held that the High Court has inherent jurisdiction to condone the delay occasioned in filing of the appeal. He also placed reliance on a Supreme Court judgment in the case of M/s Shekhar Resorts Limited (Unit Hotel Orient Taj) Vs. Union of India Ors., reported in (2023) 0 Supreme (SC) 15, and urged that the Hon'ble Supreme Court clearly postulated in the said judgment that the litigant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the CESTAT dismissing the appeal of the appellant as being time barred. 4. We have given our thoughtful consideration to the submissions advanced at Bar and have gone through the material placed on record. 5. At the outset, we may note that the plea of illness put forth by the appellant for explaining the delay caused in filing of the appeal to the Commissioner (Appeals) is on the face of the record untenable. The the demand notice of which the appellant is aggrieved was passed by the Assistant Commissioner, CGST, Dibrugarh Division on 01.05.2019. The limitation for filing appeal against this order to the Commissioner (Appeals) is 60 days which may be further extended by 30 days as per Section 35 of the Central Excise Act. The appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation justifying the reasons for delay in approaching the Commissioner (Appeals) against the order in original. It was for the first time in the appeal before the CESTAT that the appellant made a request seeking condonation of delay and extension of time to file appeal before the Commissioner (Appeals). However, on a perusal of the memorandum of appeal filed before the CESTAT, we do not find any justifiable cause because even in this memorandum, it is clearly stated that the order imposing service tax passed by the Assistant Commissioner was received by the appellant on 23.05.2019. As per discharge summary (page-31), the appellant was hale and hearty till 27.07.2018 on which date he was admitted in the hospital in relation to cardiac issues ..... X X X X Extracts X X X X X X X X Extracts X X X X
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