Custom, Excise & Service Tax Tribunal
M/S Star Enterprises vs Commissioner Of Central Excise And ... on 19 November, 2014
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL BANGALORE Final Order No. 22071 / 2014 Application(s) Involved: ST/COD/20666/2014 in ST/20662/2014-DB ST/Stay/20665/2014 in ST/20662/2014-DB Appeal(s) Involved: ST/20662/2014-DB [Arising out of the Order-in-Appeal No. 153/2012 dated 03/02/2014 passed by Commissioner of Customs, Central Excise and Service Tax (Appeals), GUNTUR ] M/s Star Enterprises Prop: Mohammad Ishaq S/o. Mohammed Umar, D. No. 8-212, M.G. Road, Farooq Nagar, VIJAYAWADA 520007. Appellant(s) Versus Commissioner of Central Excise and Service Tax, Guntur P.B.NO. 331, C.R.BUILDING, KANNAVARI THOTA, GUNTUR 520004. Respondent(s)
Appearance:
None For the Appellant Mr. R. Gurunathan, A.R. For the Respondent CORAM :
HON'BLE SHRI B.S.V.MURTHY, TECHNICAL MEMBER HON'BLE SHRI S.K. MOHANTY, JUDICIAL MEMBER ________________________________________ Date of Hearing: 19/11/2014 Date of Decision: 19/11/2014 Per B.S.V.MURTHY It has been noticed that appellant has not filed any application for condonation of delay in filing the appeal before this Tribunal and Registry has wrongly numbered the application filed by the appellant before the Commissioner (Appeals). Even though the appellant has given heading as APPLICATION FOR CONDONATION OF DELAY IN FILING APPEAL AND STAY PETITION, in the introductory sentence, it has been stated that this application seeks condonation of delay of 431 days involved in filing the appeal before the Commissioner (Appeals), Guntur. Therefore, there is no requirement of condonation of delay in filing appeal before this Tribunal and no application to this effect has been filed.
2. Coming to the appeal and stay petition filed by the appellant, as mentioned in the application for COD, there was a delay of 431 days involved in filing the appeal before the Commissioner (Appeals) which the Commissioner has rightly rejected as not condonable. In view of the decision of Honble Supreme Court in the case of Singh Enterprises vs. Commissioner of C. Ex., Jamshedpur [2008 (221) E.L.T. 163 (S.C.)], neither the Commissioner nor this Tribunal can condone the delay beyond the condonable period prescribed by statute. Therefore, there is no purpose for keeping this stay application and appeal pending. Further, we do not find any necessity to hear the appeal in view of the facts and circumstances discussed above. Accordingly, stay application and appeal stand rejected.
(Operative portion of the order has been pronounced in open court) (S.K. MOHANTY) JUDICIAL MEMBER (B.S.V. MURTHY) TECHNICAL MEMBER /vc/