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Judgment
P.K. Choudhary, Member (J)
The present appeal is arising out of Order-In-Appeal No.35-ST/APPL/LKO/2019 dated 30.01.2019 passed by Commissioner (Appeal) Customs, CGST & Central Excise, Lucknow.
Heard both sides and perused the records.
Learned Senior Advocate Shri Shambhu Chopra assisted by Shri Brijesh Verma, Advocate has relied upon the decision of the
Hon’ble High Court of Karnataka in the case of A. Dasnivas Fernando V/s Commissioner of Central Excise and Service Tax, Bangalore-III in C.E.A. No.28 of 2018.
We find that the Order-In-Original dated 07.06.2018 was received by the appellant on 12.06.2018 and they were required to file a appeal before the First Appellate Authority on or before 12.08.2018 but the appeal was filed only on 24.09.2018 i.e. beyond the condonable period and accordingly the appeal is time barred. The appellant is in appeal before this order. We also find that the judgment relied upon by the learned counsel for the appellant is not applicable to the facts of the present case. In the case of Singh Enterprises V/s CCE Jamshedpur reported in 2008 (221) ELT 163 (SC) the Hon’ble Supreme Court has held that the delay before the First Appellate Authority beyond the condonable period cannot be condoned by the Tribunal. Accordingly the present appeal is dismissed.