IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
EASTERN ZONAL BENCH, KOLKATA
COURT NO. II
S. Tax Misc. Application (ROA) No.76438 of 2018
S. Tax Appeal No.76148 of 2016
Arising out of Order-in-Appeal No.06/DIB/CE(A)/GHY/16, Dated: 31.01.2016
Passed by the Commissioner of Customs & Central Excise (Appeals), Guwahati.
Date of Hearing: 02.04.2019
Date of Decision: 02.04.2019
M/s A K GHOSH AND COMPANY
SHRI ANIL KR. GHOSH, NEAR GAURANGA MANDIR
JANATA ROAD, DIGBOI, ASSAM, 786171
COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX
DIBRUGARH H NO. 30, LANE F, MILANNAGAR
Appellant Rep by: Shri J D Roy, Adv.
Respondent Rep by: Shri A K Biswas, AR
CORAM: P K Choudhary, Member (J)
ST – Application filed for restoration of appeal which was dismissed for non-prosecution – appeal restored – Appellant had filed appeal before the Lower Appellate Authority [LAA] almost after expiry of six months, hence appeal was rejected as time barred – appeal to CESTAT.
HELD – In view of the judgment of the Apex Court in the case of Singh Enterprises [ 2007-TIOL-231-SC-CX ],wherein it was held that the Tribunal cannot condone the delay, beyond the condonable period, in filing the appeal before the LAA, the appeal is dismissed : CESTAT [para 5, 6]
FINAL ORDER NO. 75407/2019
Per: P K Choudhary:
The present Miscellaneous Application has been filed by the applicant/appellant for restoring of their appeal which was dismissed for non-prosecution vide Final Order No. 75173/2018 dt. 16/02/2018.
2. In view of the submissions as made by the Ld. Advocate, the Order dt. 16/02/2018 is recalled and restored to its Original number.
3. With the consent of both sides, the appeal itself is taken up for hearing.
4. After hearing both sides and on perusal of the records, I find that the applicant/appellant had filed the appeal before the Lower Appellate Authority almost after expiry of six months and hence, the appeal was rejected as time barred.
5. The Hon’ble Supreme Court in the case of Singh Enterprises – 2007-TIOL-231-SC-CX, held that the Tribunal cannot condone the delay, beyond the condonable period, in filing the appeal before the Lower Appellate Authority.
6. In view of the Judgment of the Hon’ble Apex Court, as discussed above, the appeal is dismissed.
(Dictated and pronounced in the open court.)