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Central Excise - Appeal to Commissioner (Appeals) - Limitation to be counted from date of corrigendum: HC

By TIOL News Service

MUMBAI, DEC 14, 2016: APPEALS in Central Excise, Customs and Service Tax are to be filed with the Commissioner (Appeals) within sixty days from the date of the communication of the decision or order of the lower authority and the Commissioner (Appeals) can extend it by another thirty days. If no appeal is filed within this extended period pf 90 days, the Commissioner (Appeals) has no power to condone the delay.

In the instant writ before the High Court, the Commissioner (Appeals) had dismissed the appeal on the ground that the same is not filed within limitation and the Commissioner has no power to condone the delay. But the catch here is - there was a corrigendum to the Order In Original.

The order in original was passed on 31.10.2012 and the appeal was filed on 27.02.2013. After the order was passed on 31.10.2012, some mistake in the order was noticed. Corrigendum was issued on 31.12.2012 for correcting the amount of penalty.

The High Court observed,

Naturally the appeal period will have to be computed from the corrected date of the order as that is the order that would be executable. The said aspect is also considered by the Division Bench of Jharkhand High Court in the case of Fast Track Tour and Travels Vs. Union of India, wherein it is held that the limitation would be counted from the date of corrigendum.

There cannot be any dispute with the proposition that the Commissioner (Apples) does not have any power to condone the delay beyond 30 days. However, if the Corrigendum is considered, then naturally the appeal would be within limitation.

Considering the above, the impugned order is quashed and set aside. The commissioner (Appeals) shall consider the appeal filed by the petitioner on merits.

(See 2016-TIOL-3002-HC-MUM-CX)


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