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Appellate Tribunal CESTAT Mumbai allows appeal despite delay in filing by Export Inspection Agency The Appellate Tribunal CESTAT Mumbai condoned the delay in filing an appeal by the Export Inspection Agency against an order-in-original by the ...
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Appellate Tribunal CESTAT Mumbai allows appeal despite delay in filing by Export Inspection Agency
The Appellate Tribunal CESTAT Mumbai condoned the delay in filing an appeal by the Export Inspection Agency against an order-in-original by the Commissioner of Service Tax, Mumbai. The appeal, filed 111 days late, cited internal procedures and the absence of legal expertise within the organization as reasons for the delay. The Tribunal acknowledged the procedural hurdles faced by the Agency and accepted the reasons for the delay, attributing it to the complexities of disputing with tax authorities. Consequently, the Tribunal allowed the appeal to proceed for disposal.
Issues: Delay in filing appeal before the Appellate Tribunal CESTAT Mumbai.
Analysis: The case involved an application for condonation of delay in filing an appeal against an order-in-original by the Commissioner of Service Tax, Mumbai - V. The appeal was filed 111 days late, with the applicant citing internal procedures as the reason for the delay. The tax in dispute amounted to Rs. 15,08,93,924 for the period 2009-10 to 2013-14 related to the value of taxable service of "inspection and certification." The Export Inspection Agency, a body of the Central Government responsible for pre-export inspection, was the appellant in this case.
During the hearing, the applicant's Counsel explained that the delay was due to the lack of legal expertise within the organization, which necessitated following prescribed procedures to secure external experts. It was highlighted that the absence of a Chairman in the Export Inspection Council further delayed the process, as the approval for the pre-deposit amount required for filing the appeal could not be obtained until July 18, 2016. Subsequently, the appointment of a legal advisor and obtaining counsel's advice for payment of the pre-deposit and filing the appeal further contributed to the delay.
After reviewing the timeline provided by the applicant, the Tribunal acknowledged the procedural hurdles faced by the Export Inspection Agency in initiating the appeal process promptly. The Tribunal found the reasons for the delay to be acceptable, attributing the delay to the rigorous procedures involved in disputing with tax authorities. Consequently, the Tribunal decided to condone the delay in filing the appeal and directed the Registry to list the appeal for disposal in due course. The judgment was pronounced on 03/02/2017.
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