By TIOL News Service

MUMBAI, JAN 27, 2013: THIS is a Service Tax Appeal filed by the CCE, Goa against the Order-in-Appeal no. GOA/CEX/GSK/39/2012 dated 21/05/2012 passed by the Commissioner of Central Excise (Appeals), Goa. Along with the appeal is an application for condonation of delay.

The facts as mentioned in the CESTAT order are -

+ the O-in-A was received by Revenue on 21.05.2012;

+ the appeal has to be filed on or before 21.08.2012 but it has been filed on 21/10/2012;

+ the reason for delay being that the Committee of Commissioners who reviewed the order had a difference of opinion and the matter had been referred to the jurisdictional Chief Commissioner and who had given direction to file appeal only on 14/09/2012;

The CESTAT while dismissing the application for condonation of delay and consequently the appeal observed thus -

"2....As per Section 35B(3) of Central Excise Act, 1944, every appeal has to be filed within three months. In this case, the Committee of Commissioners has taken more than three months to decide whether the appeal needs to be filed or not. In these circumstances, we do not find any reason to condone the delay."

In passing:-

By the way, the respondent assessee was not represented & probably it was section 86 of the Finance Act, 1994 that was in mind!

Also see -

+ Commissioner of Central Excise Vs. Monnet Ispat & Energy Ltd. - (2010-TIOL-1133-CESTAT-DEL-LB).

+ CCE, Delhi-III, Gurgaon vs. M/s Kap Cones - (2012-TIOL-1301-CESTAT-DEL)

+ CCE, Delhi-III, Gurgaon vs. Leading Solution India Pvt. Ltd. - (2012-TIOL-1318-CESTAT-DEL)

(See 2013-TIOL-159-CESTAT-MUM)