Custom, Excise & Service Tax Tribunal
M/S. Kanishk Steel Industries Ltd vs Commissioner Of Customs, Chennai on 1 July, 2009
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
SOUTH ZONAL BENCH AT CHENNAI
Appeal No. C/141/2003
(Arising out of Order-in-Appeal C. Cus. No. 37/2003 dated 31.1.2003 passed by the Commissioner of Customs (Appeals), Chennai)
For approval and signature:
Honble Smt. Jyoti Balasundaram, Vice President
Honble Dr. C. Satapathy, Technical Member
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 authoritative report or not?
3. Whether the Members wish to see the fair copy of the Order?
4. Whether Order is to be circulated to the Departmental authorities?
M/s. Kanishk Steel Industries Ltd. Appellants
Vs.
Commissioner of Customs, Chennai Respondent
Appearance Shri S. Venkatachalam, Advocate, for the Appellants Shri V.V. Hariharan, Jt. CDR for the Respondent CORAM Honble Smt. Jyoti Balasundaram, Vice-President Honble Dr. C. Satapathy, Technical Member Date of Hearing: 01.07.2009 Date of Decision: 01.07.2009 Final Order No. ____________ Per Jyoti Balasundaram The lower appellate authority has rejected the appeal filed before him against the order passed by the Additional Commissioner, on the ground that it was filed beyond 90 days period [60 days period being the statutory period of limitation + 30 days period being the condonable period by the Commissioner (Appeals) under the statute]. We find no ground to interfere with the impugned order as the statute is very clear that the period for condoning the delay by the Commissioner (Appeals) is limited only to 30 days after expiry of the statutory period of limitation. In the present case there is no dispute that the appeal was greater than that. We, therefore, uphold the impugned order and reject the appeal by following the decision of the apex Court in the case of Singh Enterprises Vs. CCE as reported in 2008 (221) ELT 163.
(Dictated and pronounced in open court)
(DR. C. SATAPATHY) (JYOTI BALASUNDARAM)
Technical Member Vice President
Rex
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