2025 (9) TMI 815

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....out going into the merits of the case, as the appeal was filed beyond the time limit prescribed under Section 85 of the Finance Act, 1994. 2. Briefly stated facts of the present case are that on the basis of third party data as received from the Income Tax Department for the year 2014-15, it was observed that there was difference between the gross receipts as per income tax data as compared to no service tax return was filed by the appellant. The department entertained the view that the appellant is short paying the service tax; accordingly, a show cause notice was issued to the appellant for recovery of short paid service tax of Rs.4,10,463/- along with demand of interest and penalty. After following the due process, the adjudicating au....

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....d Authorized Representative for the department has defended the impugned order and submitted that the appeal filed before the Commissioner (Appeals) was beyond the condonable power of the Commissioner (Appeals) as the same was filed after more than five months from the relevant date. He has further submitted that the Commissioner (Appeals) vide the impugned order, has observed that the Order-in-Original dated 10.12.2021 was received by the appellant on 16.12.2021; the appeal in respect of said Order-in-Original would have been filed on 28.04.2022 or with an extension of one month would have been filed on 28.05.2022, but the same was filed on 05.09.2022 which is time barred as per Section 85 of the Act because the appeal should be filed with....

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.... the appeal in respect of the ibid impugned order would have been 28.04.2022 or with an extension of one month (as per the powers vested with me by virtue of Section 85 of the Act), the last date would have been 28.05.2022. But the appellant has filed the appeal in this office on 05.09.2022 which is time barred as the same has been filed beyond the stipulated period of two/three months as applicable and as mandated by law." 7. Further, I find that this issue has been settled by the Hon'ble Supreme Court in the case of Singh Enterprises (supra) wherein the Hon'ble Supreme Court, after considering the provisions of Section 35 of the Central Excise Act, 1944, has dismissed the appeal of the assessee and held as under: "8. The Commi....

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....n 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 on sufficient cause being shown. 10. Sufficient cause is an expression which is found in various statutes. It essentially means as adequate or enough. There cannot be any straitjacket formula for accepting or rejecting the explanation furnished for delay caused in taking steps. In the instant case, the explanation offered for the abnormal....