Custom, Excise & Service Tax Tribunal
M/S. Eastern Bakeries Pvt. Ltd vs Commissioner Of Central Excise, ... on 9 November, 2017
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE
TRIBUNAL, KOLKATA
EASTERN ZONAL BENCH: KOLKATA
Appeal No. E/76107/2017
(Arising out of Order-in-Appeal No.30/KOL-V/2017 dated 08.03.2017 passed by the Commissioner, Central Excise (Appeals-I), Kolkata)
M/s. Eastern Bakeries Pvt. Ltd.
Applicant (s)/Appellant (s)
Vs.
Commissioner of Central Excise, Kolkata-V
Respondent (s)
Appearance:
Shri R.N.Das, Sr. Advocate for the Appellant (s) Shri S.Mukhopadhyay, Suptd.(AR) for the Respondent (s) CORAM:
Honble Mrs. Archana Wadhwa, Member (Judicial) Date of Hearing/Decision:- 09.11.2017 ORDER NO.F/O-77775/2017 Per Mrs. Archana Wadhwa.
1. After rejecting the request for adjournment in as much as the issued stands decided by the Honble Supreme Court decision, I proceed to decide the appeal.
2. After hearing both sides and perusal of records, I find that the Commissioner (Appeals) has dismissed the appeal on the issue of time bar by observing that there was a delay of 111 days in filing the appeal and he has no power to condone the same.
3. Further, I find that the issue stands decided by the Honble Supreme Court in the case of Singh Enterprises vs. Commr. Of C.Ex., Jamshedpur reported in 2008(221) E.L.T. 163 (S.C.) wherein it was held that the Commissioner (Appeals) has no power and jurisdiction to condone the delay beyond the period of 30 days. Admittedly in the present case the delay is of 111 days and in the absence of any power to condone the same, by Commissioner (Appeals), no fault can be found in the impugned order. The appeal is accordingly rejected.
(Dictated and Pronounced in the open court.) S/d.
(ARCHANA WADHWA) MEMBER (JUDICIAL) ss 2 Appeal No.E/76107/2017