Court No. - 7
Case :- CENTRAL EXCISE APPEAL No. - 121 of 2019 Appellant :- M/S Dr. Bhupendra Beer Singh Respondent :- Commissioner Cgst And Central Excies And Another Counsel for Appellant :- Anshul Pathak,Jitendra Singh Counsel for Respondent :- B.K.Singh Raghuvanshi
Hon'ble Biswanath Somadder,J. Hon'ble Ajay Bhanot,J.
This appeal under section 35-G of the Central Excise Act, 1944, has been taken out by the appellant - M/s Dr. Bhupendra Beer Singh, in respect of a judgment and order dated 8th April, 2019, passed by Custom, Excise & Service Tax Appellate Tribunal, Allahabad, Regional Bench - Court No. 1.
For convenience, the impugned judgment and order is reproduced hereinbelow in its entirety:-
"After rejecting the request for adjournment, we proceed to decide the appeal itself, inasmuch as a very short issue is involved in the present case.
2. On going through the impugned order, we find that Commissioner (Appeals) has rejected the appeal as barred by limitation. It is seen that the order impugned before Commissioner (Appeals) was received by the appellant on 08.05.2017, as disclosed by them only, whereas appeal was filed on 07.11.2017 In terms of the provisions of Section 85 (3A) of the Finance Act, 1994, the Commissioner (Appeals) has power to condone the delay of only one month, after the expiry of normal period. The issue is as to whether such power exercised by Commissioner (Appeals) can be stretched beyond the period of one month stands settled by the Supreme Court's decision in the case of M/s Singh Enterprises versus CCE Jamshedpur reported at 2008 (221) E.L.T. 163 (SC). Inasmuch as, the delay in the present case is beyond 30 days, we find no infirmity in the order of Commissioner (Appeals). The appeal is accordingly rejected."
(2) A bare perusal of the impugned judgment and order reveals that the learned Tribunal has considered the power of the Commissioner (Appeals) to condone the delay of only one month after expiry of the normal period. In this context, the learned Tribunal has referred to a judgment of the Hon'ble Supreme Court in the case of M/s Singh Enterprises versus CCE Jamshedpur reported at 2008 (221) E.L.T. 163 (SC) in order to come to a conclusion that the period of condonation of delay cannot be stretched beyond one month in view of the position of law as settled by the Hon'ble Supreme Court.
For reasons stated above, the instant appeal is liable to be dismissed and stands, accordingly, dismissed.
Order Date :- 26.11.2019 Ravi Prakash (Biswanath Somadder, J.) (Ajay Bhanot, J.)