2011 (10) TMI 706

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.... None ORAL ORDER (Per : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. Petitioners have challenged order dated 04.03.2011 passed by the Customs Excise and Service Tax Appellate Tribunal ('CESTAT' for short) in following factual background: 2. The administrative authority had, after issuing showcause notice and hearing the petitioners, by its order in original dated 30.09.2009 confirmed....

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....d six months. Since the appeal was filed beyond such period, the Commissioner rejected the same without entering into merits. 5. This order of the Commissioner (Appeals) was challenged by the petitioners before the Tribunal. The Tribunal, by the impugned order, held and observed that the Commissioner(Appeals) has no power to condone the delay beyond the period of six months. Therefore, Tribunal....

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....l has been presented. They, thereupon approached the Chartered Accountant and ensured that the appeal was filed. Counsel, therefore, submitted that technical reason of the appeal being beyond limitation should not be allowed to defeat the substantive right of the petitioners. 7. From the record, however, it clearly emerges that admittedly, the Commissioner has no power to entertain appeals whic....