Order Date – 22 December 2023

Parties: M/s. LGW Ltd. Vs Commr. of Service Tax & Central Excise, Kolkata

Facts – 

• The Appellant, M/s. LGW Ltd., had filed an Appeal before the Commissioner (Appeals) was dismissed by him on the ground that the Appeals were filed much beyond the condonable period power available to him.

Issue –

• Whether the appeal filed beyond the condonable period is maintainable?

Order –

• The Tribunal observed that the appellant have filed the Appeals before the Commissioner (Appeals), after more than 43 months, 40 months and 37 months, way beyond the condonable period of Three Months by the Commissioner (Appeals) as prescribed under Section 85 (3).
• Therefore, when admittedly the Appeals have been filed beyond 3 months + 3 months, there are no infirmity has crept in, in the OIAs passed by the Commissioner (Appeals). It was held by the Tribunal that he was correct in dismissing the Appeals on this count.
• The Tribunal relying on the various judgments of Hon’ble Supreme Courts, observed that, it is crystal clear that Commissioner (Appeals) has no power to condone the delay beyond 30 days / 90 days. The judgments affirm and approve the decision of the Commissioner (Appeals). Further as held by Supreme Court, there is no power vested with the Tribunal, High Court and Supreme Court to condone this delay of more than 30 / 90 days occurring before the Commissioner (Appeals).
• Hence the appeal is dismissed.