2016 (1) TMI 927

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....ibunal, East Zonal Bench, Kolkata on Stay Petition Nos.SP 71223,71224/13 arising out of Appeal No.ST-71182,71183/13 (M/s.Metal Scrap Trading Corporation Ltd. v. Commissioner of Service Tax, Kolkata) and for admission of the appeal on several grounds. Mr. Tarafder learned advocate for the appellant relying on the judgement in Singh Enterprises v. Commissioner of Central Excise, Jamshedpur : 2008 (221) E.L.T. 163 (SC) wherein the 'Order' of the Supreme Court in ITC Ltd. & Anr. v. Union of India & Ors. : (1998) 8 SCC 610 was considered, submits that since the order in original dated 1st October, 2012, passed by the Additional Commissioner, Service Tax was received by the applicant on 5th October, 2012 and as in the statutory format of app....

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....y condoning delay only upto 30 days after the expiry of 60 days which is the normal period for preferring appeal. Therefore, there is complete exclusion of Section 5 of the Limitation Act. 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." (paragraph 8) In Satish Kumar Sharma (supra) while considering section 35(1) of the Act, it was held as under : "..As seen under the Act, a fiscal statute, an appeal has to be presented within sixty days. However, an appeal can be presented beyond sixty days but within a further period of thirty days if it can be shown that the appellant was prevented by sufficient cause from presenting the appeal wi....