2022 (10) TMI 630

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....s Excise & Service Tax Appellate Tribunal, Principal Bench, New Delhi; whereby, the appeal, as well as review petition both, have been dismissed. This appeal is barred by 545 days, hence an application under Section 5 of the Limitation Act seeking condonation of delay is filed. The facts of the case in short are as under:- 1. The appellant Capital Enterprises is a Partnership Firm working for Grasim Industries Limited ( in short GIL) as a Clearing and Forwarding agent under C&F agreement dated 31.03.2000 continued up to 31.03.2004. As per terms and conditions of the aforesaid agreement, the appellant performed certain specified functions for the GIL for which an amount of Rs.2,35,37,228/- was received during the period 01.10.2001 to 30.....

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....estoration of the appeal for rehearing on merits. Vide order dated 14.02.2017, the learned Tribunal has dismissed the review petition. Being aggrieved by the aforesaid order, the appellant preferred a writ petition No.5712/2017 before this Court. Vide order dated 04.09.2017, the admission of the writ petition was declined with the liberty to file an excise appeal in accordance with the law. 7. Instead of filing an appeal within 180 days the appellant preferred a review petition No.1803/2018 on 01.12.2018 before this High Court i.e. approximately after more than one and half years. During pendency of that review petition, the appellant filed this Excise Appeal on 12.02.2019. The Division Bench dismissed the review petition on 15/03/2019 due....

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....e the appellant is challenging the taxability of the service; therefore, this appeal under Section 35 G of the Central Excise Act 1944 is not maintainable. In view of Section 35 L of the Act of 1944, the appeal lies before the Apex Court; hence, even otherwise the appeal is not maintainable before this Court. 10. After going through the averments made in the application filed under Section 5 of the Limitation Act as well as an additional affidavit, we are of the considered opinion that the appellant has not properly explained the delay in filing this Central Excise Appeal. The appellate Tribunal dismissed the appeal on 11.09.2015. The appellant received the certified copy on 04.01.2016 and filed a review petition which came to be dismissed....