2015 (8) TMI 451

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.... Shri N. Ramasamy, Consultant For The Respondent : Shri R. Subramaniyan, AC (AR Per R. Periasami After dispensing with the stay application the appeal itself is taken up for disposal. 2. The issue relates to demand of service tax under reverse charge mechanism. Against the Order-in-Original dated 22.1.2013, the appellant preferred appeal on 25.9.2013 before the Commissioner (Appeals) a....

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....me Court in the case of Singh Enterprises Vs. CCE, Jamshedpur - 2008 (221) ELT 163 (SC) has categorically held that Commissioner (Appeals) and the Tribunal has no power to condone the delay beyond the stipulated period. Paragraphs 8 to 10 of Apex Court order is reproduced as under:- "8. The Commissioner of Central Excise (Appeals) as also the Tribunal being creatures of Statute are vested with ....

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....be filed within 60 days but in terms of the proviso further 30 days time can be granted by the appellate authority to entertain the appeal. The proviso to sub-section (1) of Section 35 makes the position crystal clear that the appellate authority has no power to allow the appeal to be presented beyond the period of 30 days. The language used makes the position clear that the legislature intended t....

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....ng or rejecting the explanation furnished for delay caused in taking steps. In the instant case, the explanation offered for the abnormal delay of nearly 20 months is that the appellant concern was practically closed after 1998 and it was only opened for some short period. From the application for condonation of delay, it appears that the appellant has categorically accepted that on receipt of ord....