Appeal Dismissed for Late Filing - Section 85(3A) Finance Act, 1994

The appeal against the dismissal of the appeal due to a delay in filing within the statutory period under section 85(3A) of the Finance Act, 1994 was dismissed. The appellant failed to file the appeal within the prescribed two-month period, leading to the Commissioner (Appeals) relying on the decision in Singh Enterprises Vs. Commissioner of Central Excise, Jamshedpur [2008 (221) ELT 163 (SC)], which clarified that only a delay of up to 30 days beyond the normal 60-day period for appeal filing can be condoned. As a result, the dismissal of the appeal was upheld.

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Issues: Appeal against dismissal of appeal due to delay in filing within statutory period under section 85(3A) of the Finance Act, 1994.

In this case, the appellant sought to challenge the order dismissing their appeal filed beyond the statutory period specified under section 85(3A) of the Finance Act, 1994. Despite multiple opportunities, the appellant failed to appear to press the appeal, leading to the matter being decided on its merits. The appellant received the order from the Assistant Commissioner on March 15, 2015, but filed the appeal before the Commissioner (Appeals) on July 2, 2015, exceeding the prescribed two-month period for filing. The Commissioner (Appeals) relied on the decision in Singh Enterprises Vs. Commissioner of Central Excise, Jamshedpur [2008 (221) ELT 163 (SC)], which interpreted the provisions of section 35 of the Central Excise Act, 1944, similar to section 85(3A) of the Finance Act. The Supreme Court in Singh Enterprises clarified that the authority can only condone a delay of up to 30 days beyond the normal period for appeal filing, which is 60 days. Consequently, the Commissioner (Appeals) did not act unlawfully in dismissing the appeal, leading to the present appeal being dismissed as well.

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