TaxTMI 
TaxTMI 
2023 (5) TMI 1447
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....d by the appellant was dismissed by the learned Commissioner (Appeals) on the ground that the same was filed beyond the prescribed time limit provided under the statute and that he being a creature under the statute, cannot travel beyond the jurisdiction conferred upon him for condoning the delay in filing the appeal. In support of rejection of appeal, the impugned order has relied upon the judgment of Hon'ble Supreme Court, in the case of M/s. Singh Enterprises Vs. Commissioner of C. Ex., Jamshedpur - 2008 (221) E.L.T. 163 (S.C.). 2. The appellant has assailed the impugned order before this Tribunal on the ground that though sufficient reason of delay in filing of appeal was explained by them, but the same was brushed aside and the power ....
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....ned A.R. has placed reliance on the following judgments to support the case of Revenue that the appeal of the appellant cannot be entertained on the ground of maintainability: (i) Collector of C.E., Chandigarh Vs. Doaba Co-operative Sugar Mills [1988(37) E.L.T. 478 (S.C.)] (ii) Singh Enterprises Vs. Commissioner of C. Ex. Jamshedpur [2007(12) TMI 11- Supreme Court] (iii) Sri Swami Hathiramji Mutt Vs. Commissioner of Central Tax & Customs (Appeals), Guntur-GST [2022(7) TMI 1243-CESTAT Hyderabad] (iv) Yapp India Automotive Systems Pvt. Ltd. Vs. CCE & ST, Pune I [2018 (8) TMI 690- CESTAT Mumbai] (v) M/s. Arun Enterprises Vs. Commissioner, Central Goods & Service Tax Meerut [2022-TOIL-190-CESTAT-ALL] (vi) M/s. Kohinoor Healthcare Pv....
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....order and on sufficient cause being shown for nonfiling of appeal within such prescribed time limit, the Commissioner (Appeals) is empowered to condone the delay for a further period, up to one month thereafter. In other words, no authority has been vested on the Commissioner (Appeals) to condone the delay or entertain the appeal, if the same is filed beyond the period of three months from the date of receipt of the adjudication order by the assessee-appellant. 5.2 In the case in hand, since the adjudication order was received by the appellant on 30.11.2019 as declared in the 'Form ST-4' by them, the appeal was required to be filed within the normal time period of two months i.e. on or before 29.01.2020. Even considering the power conferre....
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....ral law, for consideration of the limitation aspect, as prescribed thereunder. However, when the special statute itself has prescribed the time limit, within which a specific act has to be performed, then such time limit must be adhered to and the authorities functioning under such special Act are bound by the provision of such Act. In context with belated filing of the refund application, the Hon'ble Supreme Court in the case of Collector of C.E., Chandigarh Vs. Doaba Co-operative Sugar Mills (supra), by relying upon the judgement delivered in the case of Miles India Ltd., Vs. Assistant Collector of Customs [1987 (30) E.L.T. 641 (S.C.)], have held that the customs authorities acting under the relevant provisions of the Act, were justified ....
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....o 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 the appellate authority to entertain the appeal by 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." 8.2 On reading of the judgements (referred supra), the law laid down by the Hon'ble Supreme Court is clear on the following aspects with regard to consideration of the limitation period for filing of the appea....