TaxTMI 
TaxTMI 
2025 (9) TMI 402
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....ssioner (Appeals) can condone the delay of one month only and the delay in the instant case is much beyond this time limit, I, thus, find, after taking into account the aforesaid facts that the appeal filed by the appellant beyond the prescribed time limit, is time barred and as such, is liable for dismissal. It is further observed that the appellant has also failed to comply with the requirement of pre-deposit laid down in Section 35F of the Central Excise Act, 1944, as made applicable to the Service Tax matters vide Section 83 of the Act 5. In view of the above, the appeal filed by the appellant is rejected." 2.1 Appellant is absent on call. I have heard Smt Chitra Srivastava learned Authorized Representative appearing fo....
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....-appearance when the appeal was called on for hearing, the Tribunal shall make an order setting aside the dismissal and restore the appeal. 3.4 I find that the issue involved in the present appeal is with respect of condonation of delay in filing the appeal before the Commissioner (Appeal). In the present case the appeal has been filed as observed by the Commissioner (Appeal) after more than the time provided in law after the receipt of the order of original authority. Section 85 (3A) of the Finance Act, 1994 provides as follows: "SECTION 85. Appeals to the Commissioner of Central Excise (Appeals).- (3A) An appeal shall be presented within two months from the date of receipt of the decision or order of such adjudicating....
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.... relevant to take note of Section 35 of the Act which reads as follows : "35. Appeals to Commissioner (Appeals). - (1) Any person aggrieved by any decision or order passed under this Act by a Central Excise Officer, lower in rank than a Commissioner of Central Excise, may appeal to the Commissioner of Central Excise (Appeals) [hereafter in this Chapter referred to as the Commissioner (Appeals)] within sixty days from the date of the communication to him of such decision or order : Provided that the Commissioner (Appeals) may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of sixty days, allow it to be presented within a further period of thirty....
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....s no 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. 9. Learned counsel for the appellant has emphasized on certain decisions, more particularly, I.T.C.'s case (supra) to contend that the High Court and this Court in appropriate cases condoned the delay....
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....nsideration of the provisions of the law, as aforesaid, and the law laid down by this Court, it is evident that: (i) Law of limitation is based upon public policy that there should be an end to litigation by forfeiting the right to remedy rather than the right itself; (ii) A right or the remedy that has not been exercised or availed of for a long time must come to an end or cease to exist after a fixed period of time; (iii) The provisions of the Limitation Act have to be construed differently, such as Section 3 has to be construed in a strict sense whereas Section 5 has to be construed liberally; (iv) In order to advance substantial justice, though liberal approach, justice-oriented approach or cause of s....