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TMI Blog2023 (10) TMI 1214X X X X Extracts X X X X X X X X Extracts X X X X ..... ax, Lucknow. By the impugned order following has been held:- "The impugned order was received by the appellant on 10.11.2017, as declared in the appeal Memo; whereas appeal against the same was filed on 25.03.2019 i.e. after more than a year. As per Section 85 (3A) of the Finance Act, 1994, the appeal was to be filed within two months from the date of receipt of the order. Thus, the appeal is time-barred and is dismissed on the same ground." 2.1 We have heard Shri Namit Kumar Sharma learned Counsel appearing for the appellant and Shri Manish Raj learned Authorized Representative appearing for the revenue. Learned Counsel sought to argue the matter on the merits of the case by referring to Notification No 25/2012-ST dated 20.06.2012. Lear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n filing the appeal on sufficient cause being shown. In the present case appeal was filed before the Commissioner (Appeal) after more than a year from the date of receipt of order in original. Hence Commissioner (Appeal) has rightly held that appeal was filed beyond the prescribed period of limitation and has dismissed the same on this ground alone. 3.2 This issue is squarely covered by the decision of Hon'ble Supreme Court in the case of M/s Singh Enterprises [2008 (221) E.L.T. 163 (SC)], wherein it has been held that Commissioner (Appeals) could not condone the delay beyond the 30 days in filing the appeal before him, relevant part of the said decision are reproduced bellow for ready reference:- "6. At this juncture, it is relevant to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 the position crystal clear that the appellate authority has no power to allow the appeal to be presented beyond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case (supra) was rendered taking note of the peculiar background facts of the case. In that case there was no law declared by this Court that even though the Statute prescribed a particular period of limitation, this Court can direct condonation. That would render a specific provision providing for limitation rather otiose. In any event, the causes shown for condonation have no acceptable value. In that view of the matter, the appeal deserves to be dismissed which we direct. There will be no order as to costs."
3.2 Accordingly, we do not find any merits in this appeal filed by the appellant.
4.1 Appeal is dismissed. Miscellaneous Application also stands disposed of.
( Pronounced in open court on - 27 / 10 / 2023 ) X X X X Extracts X X X X X X X X Extracts X X X X
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