2023 (11) TMI 99 - AT - Service Tax

Appeal Dismissed as Time-Barred: Tribunal Affirms No Valid Justification for Delay Beyond Legal Limit.

The Appellate Tribunal upheld the dismissal of the appeal as time-barred, affirming the Commissioner (Appeals)'s decision. The Tribunal referenced Section ... Condonation of delay in filing appeal - Appellant was required to file the appeal on or before 17.03.2017 but the appeal was finally filed only on 15.05.2017 i.e. even after the condonable period of 30 days - HELD THAT:- Hon’ble Supreme Court in the case of SINGH ENTERPRISES VERSUS COMMISSIONER OF C. EX., JAMSHEDPUR [2007 (12) TMI 11 - SUPREME COURT] held that The Commissioner and the High Court were therefore justified in holding that there was no power to condone the delay after the expiry of 30 days period. Thus, the Tribunal is not competent to condone the delay in filing of the appeal before the first Appellate Authority beyond the condonable period, and accordingly the appeal is dismissed. Issues involved: Appeal dismissed as time-barred due to delay in filing.Summary:The Appellate Tribunal observed that the appeal was dismissed by the Commissioner (Appeals) as time-barred since it was filed after the prescribed period. The Tribunal referred to Section 35 of the Act and the relevant case law to emphasize that the appellate authority can only condone the delay within the specified period. The Tribunal highlighted that the appellant's explanation for the delay was not sufficient, as the business being closed for a period did not justify the prolonged delay. Citing previous judgments, the Tribunal concluded that there was no valid reason for condonation of the delay beyond the permissible period. Consequently, the Tribunal upheld the dismissal of the appeal due to being filed beyond the condonable period.In conclusion, the Tribunal ruled that it lacked the authority to condone the delay in filing the appeal beyond the specified period, leading to the dismissal of the appeal.