Sr.Divisional Commercial Manager,East Coast Railway v. Commissioner,Central Excise,Customs And Service Tax

IN THE HIGH COURT OF ORISSA AT CUTTACK

OTAPL No.3 of 2015 Sr. Divisional Commercial Manager, East Coast Railway.

....

Appellant Mr. Gyanaloka Mohanty, Advocate -versusCommissioner, Central Excise, Customs & Service Tax ....

Respondent None

CORAM:

THE CHIEF JUSTICE JUSTICE M. S. RAMAN Order No.

ORDER

01.12.2022 03.

1. The short ground, on which the Customs, Excise and Service Tax Appellate Tribunal, East Regional Bench, Kolkata (CESTAT) dismissed the application filed by the present appellant for condonation of delay in filing S.T. Appeal No.75331 of 2014, was that the Commissioner (Appeals) had been itself dismissed the appeal on the ground of delay. The delay was to the extent of fortyseven days, whereas the Commissioner (Appeals) could not have condoned the delay beyond thirty days.

2. The above order of the Commissioner (Appeals) was not erroneous since indeed, he is not empowered to condone the delay beyond the limit of thirty days in addition to the statutory limit of sixty days for filing an appeal before him under Section 85 of the Finance Act, 1994.

3. Consequently, no substantial question of law arises for determination in the impugned order of the CESTAT.

4. The OTAPL is, accordingly, dismissed.

(Dr. S. Muralidhar) Chief Justice (M. S. Raman) Judge MRS/AKS