Custom, Excise & Service Tax Tribunal
M/S. Quad Electronics Solutions ... vs Commissioner Of Central Excise, ... on 21 October, 2014
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH BANGALORE Final Order No. 21910 / 2014 Application(s) Involved: E/Stay/21920/2014 in E/21735/2014-DB Appeal(s) Involved: E/21735/2014-DB [Arising out of Order-in-Appeal No.18/2014 (H-IV) CE dated 26/02/2014 passed by Commissioner Of Central Excise, Customs and Service Tax , HYDERABAD-II( Appeal) ] M/s. Quad Electronics Solutions (India) Pvt. Ltd 12-50/4A, Adj. to Industrial Estate, Medchal, RANGA REDY DIST. AP Appellant(s) Versus Commissioner of Central Excise, Customs and Service Tax Hyderabad-I KENDRIYA SHULK BHAVAN, L.B STADIUM ROAD, BASHEERBAGH, HYDERABAD, - 500004 ANDHRA PRADESH Respondent(s)
Appearance:
Mr.K. PRAKASH BABU, Advocate LEVEL 2 'AKASAM' 10-1-17/1/1,MASAB TANK, HYDERABAD - 500004 AP For the Appellant Mr. R. Gurunathan, Addl. Commissioner (AR) For the Respondent CORAM:
HON'BLE SHRI B.S.V.MURTHY, TECHNICAL MEMBER HON'BLE SHRI S.K. MOHANTY, JUDICIAL MEMBER Date of Hearing: 21/10/2014 Date of Decision: 21/10/2014 Order Per : B.S.V.MURTHY The appeal filed by the appellant has been rejected on the ground that the order-in-original was received by the appellants on 24.9.2013 and the appeal was filed on 30.1.2014 i.e., after 127 days. The learned Commissioner has observed that, the appeal has been filed beyond the maximum appealable period of 90 days (including the condonable period) and therefore the delay cannot be condoned, has rejected the appeal.
2. The learned Commissioner (A) has relied upon the decision of the Honble Supreme Court in the case of Singh Enterprises vs. CCE: 2008 (221) E.L.T. 163 (S.C.) and as per the decision of the Honble Supreme Court when statute prescribes a time limit for condonation, no authority can go beyond the condonable period as per the statute. Since the order passed by the Commissioner (A) is in accordance with law and there is no contest as regards the date of filing the appeal, the stay application as well as the appeal have to be rejected at this stage itself and we do so.
(Operative portion of the order has been pronounced in open court) S.K. MOHANTY JUDICIAL MEMBER B.S.V.MURTHY TECHNICAL MEMBER rv 2