TaxTMI 
TaxTMI 
2022 (3) TMI 51
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....he order in original dated 31.3.2017 passed by the Assistant Commissioner. 2. A perusal of the impugned order shows that the appeal was dismissed on the grounds of limitation without going into the merits of the case. The appeal before the Commissioner (Appeals) was filed beyond the normal period of limitation of two months and also beyond the one month condonable delay provided in section 85 of the Finance Act, 1994. The appeal before the Commissioner (Appeals) was filed with a delay of 1,325 days with a prayer to condone the delay on the ground that the appellant was in jail from 30.5.2012 to 2.8.2019 and that he was not aware of the legal remedy of filing of appeal as well as due to covid pandemic. This prayer was not accepted by the Co....
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....ellant was the only son and that he was afraid for safety of his parents also do not explain why an appeal was not filed within time. If the appellant was involved in a criminal case and had to spend time in jail, he would have had access to lawyers. To say that he was not aware that there was a legal remedy against the order of the Assistant Commissioner is unbelievable. At any rate, neither Section 35 of the Central Excise Act nor Section 85 of the Finance Act, 1994 provide for condonation of delay in filing appeals before Commissioner (Appeals) beyond one month. It has been held by the Supreme Court in Singh enterprises as follows: "6. At this juncture, it is relevant to take note of Section 35 of the Act which reads as follows : App....
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.... preferred within three months from the date of communication to him of the decision or order. However, if the Commissioner is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of 60 days, he can allow it to be presented within a further period of 30 days. In other words, this clearly shows that the appeal has to 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 clea....