2015 (6) TMI 1033 - AT - Service Tax

Time Limit for Appeal Calculation Clarified by CESTAT Tribunal

United Corporation Versus Commissioner of C. Ex., Chandigarh

The Appellate Tribunal CESTAT NEW DELHI ruled in a case concerning the calculation of the time limit for filing an appeal under Section 85(3A) of the ... Waiver of pre-deposit - Period of limitation - Section 85(3A) of the Finance Act, 1994 - Appellant contended that the Commissioner (Appeals) reckoned the date of the primary order (28-2-2013) for the purpose of computing the delay but the period for filing the appeal should be reckoned from the date when its rectification of mistake application was disposed of and if so done, its appeal before the Commissioner (Appeals) was not time-barred. Held that:- the ROM application filed by the appellant under Section 74 of the 1994 Act was disposed of by the Assistant Commissioner only on 19-6-2013 and therefore the time for filing of appeal before the Commissioner (Appeals) should be reckoned from that date, and if so done the appeal filed by the appellant remains within the period prescribed in Section 85 of the 1994 Act. - Pre-deposit waived of and matter remanded back Issues: Calculation of time limit for filing appeal under Section 85(3A) of the Finance Act, 1994 based on the date of disposal of rectification of mistake application.Analysis:The Appellate Tribunal CESTAT NEW DELHI heard a case where a stay application and appeal were filed against the order-in-appeal dated 30-9-2013, which rejected the appellant's appeal as being filed beyond the prescribed time limit under Section 85(3A) of the Finance Act, 1994. The appellant argued that the Commissioner (Appeals) incorrectly calculated the filing deadline based on the date of the primary order (28-2-2013), while the rectification of mistake application was disposed of by the Assistant Commissioner on 19-6-2013. The appellant contended that the appeal should be considered timely if the filing deadline is counted from the date of disposal of the rectification of mistake application.Upon reviewing the contentions, the Tribunal acknowledged that the rectification of mistake application was indeed disposed of on 19-6-2013, and thus, the time for filing the appeal before the Commissioner (Appeals) should be calculated from that date. Consequently, the appeal filed by the appellant fell within the prescribed period as per Section 85 of the 1994 Act. The Tribunal, therefore, waived the pre-deposit requirement and remanded the case to the Commissioner (Appeals) to consider the appellant's appeal as having been filed within the stipulated time frame as per Section 85 of the Finance Act, 1994.