Late-filed appeal for restoration dismissed by CESTAT Kolkata due to time limit exceeded.

The appeal seeking restoration was dismissed as the appeal was filed after the condonable period, leading to rejection by Appellate Tribunal CESTAT KOLKATA. Despite efforts to recall and restore the appeal, it was ultimately dismissed in accordance with the Supreme Court's ruling in Singh Enterprises, as the Tribunal lacked authority to condone the delay beyond the permissible period.

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Issues: Restoration of appeal dismissed for non-prosecution, Appeal rejection as time-barred, Tribunal's inability to condone delay beyond condonable period

In the judgment delivered by Appellate Tribunal CESTAT KOLKATA, the applicant/appellant filed a Miscellaneous Application seeking the restoration of their appeal, which had been dismissed for non-prosecution in Final Order No. 75173/2018 dated 16/02/2018. The Tribunal, upon considering the submissions made by the Ld. Advocate, recalled and restored the order to its original number. Subsequently, with the consent of both parties, the appeal itself was taken up for hearing. However, upon hearing both sides and examining the records, it was found that the applicant/appellant had filed the appeal before the Lower Appellate Authority after the expiry of six months, leading to the rejection of the appeal as time-barred. The Tribunal cited the decision of the Hon'ble Supreme Court in the case of Singh Enterprises, which established that the Tribunal does not have the authority to condone the delay in filing an appeal beyond the condonable period. Therefore, in accordance with the Supreme Court's judgment, the appeal was ultimately dismissed. The judgment was dictated and pronounced in the open court by the Member (Judicial) of the Tribunal, Mr. P. K. Choudhary.

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