The Kolkata Bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that the excise appeal filed beyond the time limit prescribed under Section 85 (3)of the Finance Act, 1994 is not maintainable.
M/s LGW Limited, the appellants challenged the impugned order wherein the Commissioner (Appeals) dismissed the appeal as time-barred in terms of Section 85 (3) of the Finance Act, 1994.
The Commissioner (Appeals) found that the appeal was filed beyond the time limit prescribed under Section 85 (3) of the Finance Act, 1994, wherein it is prescribed that the appeal is required to be filed within three months from the communication of the Order-in-Original.
As per Section 85(3) of the Finance Act, an appeal shall be presented within three months from the date of receipt of the decision or order ofsuch adjudicating authority, relating to service tax, interest or penalty under this Chapter 3.
Section 85 of the Act, the Commissioner (Appeals) is empowered to condone the delay or to allow the filing of an appeal within a further period of one month thereafter. On a plain reading of the above statutory provisions, it transpires that the Commissioner (Appeals) is not empowered to condone the delay in late filing of appeal beyond the statutory limit of three months.
The period of limitation can be extended for another three months by showing sufficient reasons for the delay in filing the appeal. The appeal was dismissed by the Commissioner (Appeals) since it hasbeen filed before the Commissioner (Appeals) beyond the time limit prescribed.
A Coram comprising of Mr Ashok Jindal, Member (Judicial) observed that the appellant has filed the appeals beyond the time limit prescribed under Section 85 (3) of the Finance Act, 1994. The impugned order was upheld and the appeals filed by the appellants are dismissed as time-barred.
Subscribe Taxscan Premium to view the JudgmentSupport our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates
