Appellate authority can Entertain Appeal by Condoning Delay only upto 30 days after the normal expiry of 60 days: CESTAT [Read Order]

The Allahabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the appellant authority can entertain the appeal by condoning the delay only up to 30 days after the normal expiry of 60 days. 

The Tehsildar Koil/ General Secretary, the appellant assessee appealed against the order passed by the Commissioner (Appeals) to confirm the rejection of the appeal filed by the assessee. The issue involved in the case was concerning the condonation of delay in filing the appeal by the Commissioner (Appeal). 

Namit Kumar Sharma, the counsel for the assessee contended that the Commissioner (Appeals) can condone the delay which was beyond the limitation period if the assessee had any sufficient cause for the delay in filing the appeal. 

Manish Raj, the counsel for the department contended that the Commissioner (Appeal) had rightly held that the appeal was filed beyond the prescribed period of limitation and has dismissed the same on this ground alone. 

The Bench observed that in the case of Singh Enterprises, the court held that the Commissioner (Appeals) could not condone the delay beyond and 30 days in filing the appeal before him and the appellate authority can entertain the appeal by condoning delay only up to 30 days after the expiry of 60 days which was the normal period for preferring appeal. 

The two-member bench comprising P K Choudhary (Judicial) and Sanjiv Srivastava (Technical) upheld the decision made by the Commissioner (Appeals) while dismissing the appeal filed by the assessee. 

To Read the full text of the Order CLICK HERE

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