2010 (8) TMI 208 - HC - Central Excise

Appeal Dismissal Upheld: Timely Filing Crucial

The High Court upheld the decision of the Customs Excise & Service Tax Appellate Tribunal, ruling that the Commissioner (Appeals) did not have the ... Right to file an appeal before the Commissioner (Appeals) - period of 60 days and the extended period of 30 days expired - Commissioner (Appeals) stated that he has no power to condone the delay beyond 30 days and as the appeal was filed beyond the extended period of 30 days - Held that: - appeal was filed on the 31st day ie on 91st day, therefore, it ought to have been condoned taking humanitarian approach. As the Commissioner (Appeals) has been specifically assigned the power for condoning the delay of only 30 days - the action of the Commissioner (Appeals) can not be said to suffer from any illegality - appeal does not suffer from any legal infirmity and is accordingly dismissed Issues: Appeal against the order of Customs Excise & Service Tax Appellate Tribunal regarding condonation of delay in filing appeal before Commissioner (Appeals).Analysis:The High Court heard arguments from the appellant's counsel and the excise authorities regarding the appeal filed against the judgment and order of the Customs Excise & Service Tax Appellate Tribunal. The case involved the adjudication order passed by the Assistant Commissioner of Central Excise on a specific date. The appellant, as per the Central Excise Act, had the right to file an appeal before the Commissioner (Appeals) within 60 days from the date of communication of the order. The Act also allowed an additional period of 30 days for filing an appeal under certain circumstances. In this case, the order was received on 17.10.2008, and the appeal was filed on 16.1.2009, beyond the extended period. The Commissioner (Appeals) dismissed the appeal, stating the lack of power to condone the delay beyond 30 days, a decision upheld by the Tribunal citing a Supreme Court ruling. The appellant argued for condonation based on humanitarian grounds, but the High Court held that since the Commissioner (Appeals) was only authorized to condone delays of up to 30 days, the dismissal of the appeal was not illegal.The High Court's decision emphasized that the Commissioner (Appeals) lacked the authority to condone delays beyond the specified 30-day period, as outlined in the Central Excise Act. Despite the appellant's plea for a humanitarian approach due to filing the appeal on the 31st day, the Court maintained that the Commissioner's actions were lawful. The Court concluded that the appeal did not have any legal defects and, therefore, dismissed it accordingly. The judgment highlighted the importance of adhering to the statutory timelines for filing appeals and the limitations on the Commissioner's power to condone delays beyond the prescribed period.