ST - Once o-in-o is passed, no purpose to pursue with AA regarding quantification - only remedy is appeal: CESTAT
By TIOL News Service
MUMBAI, JULY 14, 2017: THE appellant has sought condonation of delay of 622 days in filing the appeal before the CESTAT.
When the matter was heard, none appeared on behalf of the appellant but they had sought an adjournment.
The Bench disagreed with the request and proceeded to dispose of the application for condonation of delay.
It was noted that the main reason given for delay was that the applicant was not convinced with the quantification of the demand for which they have been making correspondence with their letters dated 1st, 8th & 22 nd September 2015 and 13th October 2015. And that when no reply was received from the Commissioner, they filed appeal with a delay of 622 days along with application for condonation.
The CESTAT observed -
"…We find that once the adjudication order was passed irrespective of the fact whether quantification is right or wrong, the assessee is required to file appeal within the stipulated time period of three months. They have liberty to raise all the issues including the quantification of the demand. Therefore, after passing the order of the Commissioner, there is no purpose going to be served if the matter is again pursued with the Commissioner. The only remedy available is to file appeal before the Tribunal. Therefore, the reason stated in the application for condonation of delay in filing the appeal is not convincing. However, in the interest of justice, the delay is condoned subject to payment of cost of Rs.10,000/- (Rupees Ten thousand only) within four weeks…"
The appellant was directed to report compliance on 24.07.2017.
(See 2017-TIOL-2422-CESTAT-MUM)
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