Custom, Excise & Service Tax Tribunal
Arani Agro Oil Industries Ltd vs Vijayawada on 15 January, 2019
(1) Appeal No. C/246/2010
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
REGIONAL BENCH AT HYDERABAD
Division Bench
Court - I
APPEAL No. C/246/2010
(Arising out of Order-in-Appeal No. 23/2009(V-II) Cus, dated 18.09.2009 passed by
CCCE&ST (Appeals), Visakhapatnam)
ARANI AGRO OIL INDUSTRIES LTD .. APPELLANT
Vs
CC, VIJAYAWADA .. RESPONDENT
Appearance None for the appellant Shri N. Bhanu Kiran, Asst. Commissioner/AR for the Respondent. Coram:
Hon'ble Mr. M.V. RAVINDRAN, MEMBER (JUDICIAL) Hon'ble Mr. P.V. SUBBA RAO, MEMBER (TECHNICAL) Date of Hearing: 15.01.2019 Date of Decision: 15.01.2019 FINAL ORDER No. A/30107/2019 [Order per: Mr. M.V. Ravindran)
1. This appeal is directed against Order-in-Appeal No. 23/2009(V-II) Cus, dated 18.09.2009.
(2) Appeal No. C/246/2010
2. None appeared for the appellant despite notice. Ld. DR brings to our notice that the issue is of very small and narrow compass and hence can be disposed of. Accordingly, we take up the appeal for disposal even in the absence of appellant or his representative.
3. On perusal of records, we do find that Ld. DR is correct in pointing out that the appeal is against the finalized assessment of the Bills of Entry was for the period 2004-2007, was taken up in appeal before the first appellate authority in the year 2009 i.e. almost after 2 - 5 years. Provisions of Section 128 (1) do not mandate for condonation of delay in filing the appeal before the first appellate authority beyond the period of 60 days + 30 days i.e. beyond period of 90 days. Accordingly, the Commissioner (Appeals), in the case in hand, was correct in dismissing the appeals as being hit by limitation.
4. Appeal stands dismissed.
(Dictated and pronounced in open Court on 15.01.2019) (P.VENKATA SUBBA RAO) (M.V. RAVINDRAN) MEMBER (TECHNICAL) MEMBER (JUDICIAL) vrg