Custom, Excise & Service Tax Tribunal
Sri Naren Chandra Kalita vs Commr.Of Central Excise & S. Tax, ... on 30 June, 2017
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
EAST REGIONAL BENCH : KOLKATA
Service Tax Appeal No. 75582/2017
(Arising out of the Order-in-Appeal No. 13/GHY/CE(A) GHY/17 dated-14/02/2017 passed by the Commissioner (Appeals), Customs, Central Excise & Service Tax Guwahati)
For approval and signature of:
SRI P.K. CHOUDHARY, HONBLE JUDICIAL MEMBER
Sri Naren Chandra Kalita
APPELLANT(S)
VERSUS
Commr.of Central Excise & S. Tax, Guwahati
RESPONDENT(S)
APPEARANCE Sri Kalyan Sharma, Tax Practitioner & Consultant FOR APPELLANT(S) Sri A.K. Biswas, Supdt. (A.R) FOR THE RESPONDENT(S) CORAM:
SRI P.K. CHOUDHARY HONBLE JUDICIAL MEMBER DATE OF HEARING & DECISION : 30/06/2017 ORDER NO: FO/76118/2017 PER SRI P.K. CHOUDHARY Heard both sides and perused the case records.
2 At the outset, the Ld. A.R. for the Revenue has submitted that the Ld. Commissioner (Appeal) has dismissed the appeal filed by the appellant on the ground of limitation. He submits that even though the Order-in-Original dated-23/03/2016 was communicated to the applicant, they have filed the appeal before the Ld. Commr.(Appeal) on 31/10/2016. The Ld. A.R. submits that the statutory appeal is required to be filed in case of service tax matters under Section 85(3A) of the Finance Act, 1994 within a period of two months before the Ld. Commr.(Appeal). The Ld. Commr. (Appeal) can condone the delay by a further period of one month. In the present case, the appeal was filed by the appellant beyond the statutory period of two months and the condonable period of one month prescribed under Section 85 (3A) of Finance Act, 1994. In view of the judgment of the Honble Supreme Court in the case of Singh Enterprises Vs. Commr. ofC.Ex., Jamshedpur reported in 2008 (221) E.L.T. 163 (S.C) which is applicable to Service Tax cases also, the Ld. Commr. cannot condone the delay beyond the period of one month in addition to the statutory period of two months as prescribed under Section 85 (3A) of the Finance Act, 1994. It is his submission that the delay has no merit and accordingly the appeal deserves to be dismissed.
6. I find in the present case, the appeal was filed by the appellant beyond the statutory period of two months and the condonable period of one month prescribed under Section 85 (3A) of Finance Act, 1994 and in view of the judgment of the Honble Supreme Court in the case of Singh Enterprises (supra), the Ld. Commr. has no power to condone the delay beyond the period of one month in addition to the statutory limit of two months as prescribed under Section 85(3A) as inserted by the Finance Act, 2012, w.e.f. 28/05/2012. Accordingly, the appeal is dismissed.
(Pronounced and dictated in the open court) (P.K.CHOUDHARY) MEMBER (JUDICIAL) k.b/-
Service Tax Appeal No. 75582/2017 3