Custom, Excise & Service Tax Tribunal
M/S.Alstom Projects India Ltd vs Cce, Bolpur on 17 April, 2013
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE
TRIBUNAL, KOLKATA
EASTERN ZONAL BENCH: KOLKATA
Appeal No.Ex.Ap.448/05
(Arising out of Order-in-Appeal No.158-159/BOL/2004 dated 27.12.2004 passed by the Commissioner of Central Excise(Appeal-IV), Kolkata.)
FOR APPROVAL AND SIGNATURE
HONBLE DR. D.M.MISRA, MEMBER(JUDICIAL)
HONBLE DR.I.P.LAL, MEMBER(TECHNICAL)
1. Whether Press Reporters may be allowed to see
the Order for publication as per Rule 27 of the CESTAT
(Procedure) Rules, 1982?
2. Whether it should be released under Rule 27 of the
CESTAT(Procedure) Rules, 1982 for publication in any
Authorative report or not?
3. Whether Their Lordship wishes to see the fair copy
of the Order?
4. Whether Order is to be circulated to the Departmental
Authorities?
M/s.Alstom Projects India Ltd.
Applicant (s)/Appellant (s)
Vs.
CCE, BOLPUR
Respondent (s)
Appearance:
Shri Faisal Farook, Advocate for the Appellant Shri S.Misra, Addl.Commr.(A.R.) for the Revenue CORAM:
Honble Dr. D.M.Misra, Member(Judicial) Honble Dr.I.P.Lal, Member(Technical) Date of Hearing :- 17.04.2013 Date of Pronouncement :- 17.04.2013 ORDER NO.A-111/KOL/13 Per Dr. D.M.Misra.
1. This is an appeal filed against Order-in-Appeal No.158-159/BOL/2004 dated 27.12.2004.
2. Shri Faisal Farook, Ld.Advocate for the appellant at the outset has submitted that the Ld.Commissioner of Central Excise had dismissed their appeal on the ground that the appeal before the Ld.Commissioner was filed after a period of 60+30 days (90 days from the date of communication of the order). He has fairly conceded that the Ld.Commissioner(Appeals) has not been vested with the power of condoning delay beyond 30 days in addition to the statutory limit of 60 days prescribed under Section 35A of Central Excise Act, 1944.
3. Ld.A.R. for the Revenue has submitted that the principle is well settled by the Honble Supreme Court in the case of Singh Enterprises vs. CCE-JSR 2008 (221) ELT 163 (SC).
4. Heard both sides and perused the records. We find that the Ld.Commissioner has dismissed the appeal filed by the Appellant on the ground that the same was filed beyond the condonable limit of 30 days after the expiry of statutory period of 60 days. The principle of law is now well-settled that the Commissioner(Appeals) does not have power to condone the delay beyond 30 days i.e. appeals field after 90 days (60+30 days) cannot be condoned. Accordingly the appeal is dismissed.
(Operative part of the order was pronounced in the open court.) SD/ SD/ (I.P.LAL) (D.M.MISRA) MEMBER(TECHNICAL) MEMBER(JUDICIAL) sm 2 Appeal No.Ex.Ap.448/05