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of <h1>Appeal Rejected for Late Filing: Timely Compliance Crucial</h1> <h3>M/s. Vikram Hospital Private Limited Versus Commissioner of Central Excise, Customs and Service Tax Mysore</h3> M/s. Vikram Hospital Private Limited Versus Commissioner of Central Excise, Customs and Service Tax Mysore - TMI Issues: Appeal against rejection due to delay in filing, statutory time limit for filing appeal, power of Commissioner (A) to condone delay beyond 30 daysThe judgment pertains to an appeal against an order rejecting the appeal due to a delay in filing beyond the prescribed period. The appellant, a multispecialty hospital, voluntarily registered for service tax under Cosmetic and Plastic Surgery category. The appellant failed to collect service tax for a period, leading to a show-cause notice for penalties. The Commissioner (A) rejected the appeal as it was filed 17 days beyond the due date, citing the delay as beyond the condonable limit of 30 days. The appellant argued that the delay was not inordinate and should have been condoned. The AR contended that the statutory provision allows a 60-day period for filing an appeal, with the Commissioner (A) having the power to condone delay up to 30 days only. The AR referenced a Supreme Court judgment to support this stance. The Tribunal upheld the Commissioner (A)'s decision based on the statutory provision and the Supreme Court judgment, emphasizing that the appellate authority can only entertain appeals within 30 days beyond the 60-day period.The Tribunal highlighted Section 85(3A) of the Finance Act, which mandates appeals to be filed within 60 days from the date of the adjudicating authority's decision. The Commissioner (A) relied on a Supreme Court judgment to assert that the appellate authority can only allow appeals within 30 days beyond the 60-day period. The Tribunal, in line with the Supreme Court ruling, upheld the rejection of the appeal due to the delay exceeding the condonable limit. The judgment underscores the importance of adhering to statutory time limits for filing appeals and the limited power of the appellate authority to condone delays.
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