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of <h1>Tribunal Upholds Dismissal of Appeal Due to Delay, Emphasizes Jurisdictional Limitations</h1> <h3>M/s. Twist Electronics Versus Commissioner of CGST & CX., Belapur</h3> The Tribunal affirmed the dismissal of the appeal by the Ld. Commissioner (Appeals) due to a 360-day delay in filing, citing the lack of authority to ... Condonation of delay in filing appeal - power of Ld. Commissioner (A) to condone the delay - Held that:- Tthe Ld. Commissioner (Appeals) dismissed the appeal as he is not vested with the power to condone the delay beyond three months in addition to the statutory period of three months in fling the appeal before him - appeal dismissed. Issues: Delay in filing appeal before the Ld. Commissioner (Appeals) and the power to condone the delay.Analysis:1. Delay in Filing Appeal:The Appellate Tribunal heard the miscellaneous applications filed by the Revenue seeking a change in the Cause Title of the Respondent. However, upon realizing that the appeal itself could be disposed of, both parties consented to proceed with the appeal. The Ld. AR for the Revenue highlighted that the Ld. Commissioner (Appeals) dismissed the appeal filed by the assessee-appellant due to a delay of 360 days in filing the appeal. The Ld. AR argued that the Ld. Commissioner (A) lacked the authority to condone the delay beyond the statutory limit of three months. Referring to the Supreme Court decision in the case of Singh Enterprises Vs. Commissioner of C. Ex., Jamshedpur, it was emphasized that the power to condone delays beyond the prescribed statutory period is not vested under the statute. The Tribunal acknowledged the arguments put forth by the Ld. AR for the Revenue regarding the dismissal of the appeal by the Ld. Commissioner (Appeals) based on the delay issue.2. Power to Condone Delay:Upon reviewing the impugned order, the Tribunal noted that the Ld. Commissioner (Appeals) lacked the authority to condone the delay beyond the statutory period of three months. Citing the precedent set by the Singh Enterprises case, the Tribunal concluded that the appeal lacked merit due to the delay issue and subsequently dismissed the appeal. The Tribunal's decision was based on the principle that the power to condone delays beyond the prescribed statutory limit is not within the jurisdiction of the Ld. Commissioner (Appeals). As a result, the appeal was dismissed, and the miscellaneous applications were disposed of accordingly.In summary, the judgment primarily revolved around the dismissal of an appeal by the Ld. Commissioner (Appeals) due to a significant delay in filing, with the Tribunal affirming the decision based on the lack of authority to condone delays beyond the statutory limit. The legal analysis focused on the interpretation of relevant statutes and precedents to determine the outcome of the appeal.
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