Custom, Excise & Service Tax Tribunal
Hbl Power Systems Limited vs Commissioner, Central Excise & ... on 1 August, 2025
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
NEW DELHI
PRINCIPAL BENCH - COURT NO.3
Service Tax Appeal No. 50295 Of 2021
With
Service Tax Early Hearing Application No. 50911 of 2025
[Arising out of Order-in-Appeal No. 45-ST-DLA-2020 dated 21.10.2020 passed by
the Commissioner (Appeals of Central Tax, Service Tax, Central Excise, Delhi]
HBL Power Systems Limited : Appellant
Patparganj, Delhi-110092
Vs
Commissioner of Central Excise : Respondent
& CGST-Delhi East Room No. 134, Central Revenue Building, I.P. Estate, New Delhi, Delhi East APPEARANCE:
Shri Aumkar Mishra, Shri Shivansh Bhatt, Advocates for the Appellant Shri S. K. Meena, Authorised Representative for the Respondent CORAM :
HON'BLE MS. BINU TAMTA, MEMBER (JUDICIAL) HON'BLE MR. SANJIV SRIVASTAVA, MEMBER (TECHNICAL) FINAL ORDER No. 51102/2025 Date of Hearing:01.08.2025 Date of Decision:01.08.2025 BINU TAMTA M/s HBL Power Systems Limited has filed the present appeal challenging the Order-in-Appeal No. 45-ST-DLA-2020 dated 21.10.2020 dismissing the appeal on the ground of delay.
2. From the impugned order, we find that the appellant had filed the appeal before Commissioner (Appeals) with a delay of 11 days and the reason given was that there was marriage in the family of the advocate who was handling their case. Though the reason for not 2 Service Tax Appeal No. 50295 Of 2021 With Service Tax Early Hearing Application No. 50911 of 2025 filing the appeal within time was just and fair, the Commissioner (Appeals) rejected it on the ground that there was no documentary evidence in that regard.
3. As per Section 85 (3A) of the Finance Act, 1994, an appeal is required to be filed against the order of the adjudicating authority within a period of 2 months, however, the same can be allowed by a further period of one month, in the event, the appellant shows sufficient cause for not preferring the appeal within the stipulated period of 2 months. The power has been given to the Commissioner to entertain the appeal beyond the period of 2 months and within the extended period of one month period for a justifiable cause. The appeal before the Commissioner (Appeals) was filed within the extended period of one month and there was a short delay of 11 days hence, in the interest of justice, we condone the delay and restore the appeal before the Commissioner (Appeals) to be considered on merits.
4. The impugned order is set-aside. Appeal is allowed by way of remand. The Commissioner (Appeals) may consider the same granting sufficient opportunity to the parties. Miscellaneous Application is also disposed of, accordingly.
(Dictated & pronounced in the open Court) (BINU TAMTA) MEMBER (JUDICIAL) (SANJIV SRIVASTAVA) MEMBER (TECHNICAL) G.Y.