Case Law Details
Tehsildar Koil Vs Commissioner of Central Excise (CESTAT Allahabad)
Introduction: The case of Tehsildar Koil Vs Commissioner of Central Excise, as adjudicated by CESTAT Allahabad, raises crucial questions about the Commissioner (Appeals)’s authority to condone delays in filing appeals. This article delves into the specific scenario, analyzing the legal provisions and citing relevant precedents.
Detailed Analysis: The central contention revolves around Order-in-Appeal No.450-ST/APPL/LKO/2019, dated 14/08/2019, issued by the Commissioner (Appeals) Customs, Central Excise & Service Tax, Lucknow. The key aspect highlighted in the decision is the delay in filing the appeal, where the appellant received the order on 10.11.2017, but the appeal was filed on 25.03.2019, exceeding the stipulated two-month period mandated by Section 85(3A) of the Finance Act, 1994.
The provision allows for a one-month extension if sufficient cause is demonstrated. However, the Commissioner (Appeals) rightly dismissed the appeal, emphasizing that it was filed beyond the prescribed limitation. This decision aligns with the Supreme Court’s precedent in the case of M/s Singh Enterprises (2008 (221) E.L.T. 163 (SC)), which establishes a 30-day limit for condoning delays in filing appeals.
The article further explores the legal nuances, comparing the statutory provisions and the judicial stance. It highlights the significance of adhering to timelines in appeals and draws parallels with relevant cases. The Commissioner (Appeals)’s role in ensuring timely appeals is underscored, and the article dissects the specific language of Section 35 of the Act, elucidating the constraints on condoning delays.
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