Case Law Details
CESTAT Condone Delay Beyond 30 Days Filing First Appellate Authority
Introduction: In a recent decision, the Central Excise and Service Tax Appellate Tribunal (CESTAT) in Allahabad ruled on the issue of condoning delays in filing appeals beyond the stipulated 30-day period. The case involved Jai Maa Durga Engineers and the Additional Commissioner of Central Excise & Service Tax, and this article provides a comprehensive analysis of the decision’s implications.
Detailed Analysis:
1. Background: The case pertained to an appeal filed by Jai Maa Durga Engineers (the Appellant) against an Order-in-Original issued on January 10, 2017. The order was communicated to the Appellant on January 17, 2017. According to the relevant provisions, the Appellant was required to file the appeal within 60 days of the date of communication, which would be March 17, 2017.
2. Delay in Filing: However, the appeal was not filed within the stipulated 60 days. In fact, the Appellant submitted the appeal on May 15, 2017, which was beyond the 60-day window. This delay led the learned Commissioner (Appeals) to dismiss the appeal, citing that it was filed even after the 30-day condonable period had elapsed.
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