CESTAT, AHMEDABAD BENCH
Exraytech Inspection Service
Commissioner of Service Tax, Ahmedabad
ORDER NOS. A/302/WZB/AHD OF 2012 & S/338/WZB/AHD OF 2012
APPLICATION NO. ST/S/1230 OF 2011
APPEAL NO. ST/542 OF 2011
MARCH 13, 2012
1. This stay petition is filed for the waiver of pre-deposit of amounts of penalties involved.
2. After hearing both the sides for sometime on stay petition, I find that appeal itself can be disposed of at this juncture and hence, after disposing of the stay petition, I take up the appeal itself for disposal.
3. It is seen from the records that the first appellate authority has rejected the appeal filed by the appellant on the question of limitation. It is undisputed that the appellant had received the order in original on 28.8.2010 and the appellant had a right to file an appeal within three months from the date of receipt of the order and he also gets further period of three months for seeking condonation of delay from the first appellate authority. In this case, I find that there is no dispute that the appellant had filed an appeal before the first appellate authority on 14.6.2011, that is beyond the period of six months as has been prescribed in the statute. Since the appeal before the first appellate authority is beyond the period of limitation, he has correctly rejected the same. As has been held by the Apex Court in the case of Singh Enterprises v. CCE 2008 (221) ELT 163 (SC). the appeal is correctly dismissed by the first appellate authority. I do not find any infirmity in the said order and appeal against such an order is not maintainable. Stay petition and appeal get disposed of.