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Judgment
The issue involved in all these appeals is rejection of the appeals as time-barred by the Commissioner (Appeals).
On behalf of the appellant, Shri R. Viswanathan, Consultant appeared and argued the matter. He submitted that the appellant had filed refund claims for refund of service tax. However, there was a delay in payment of the refund and the department did not allow any interest upon the delay of refund of service tax. Against such order, the appellant preferred appeal before Commissioner (Appeals). The appeals could not be filed within the time prescribed under the Act and they were filed along with petition for condonation of delay. The delay in these appeals range from 10 months to 18 months. He prayed that a lenient view may be taken.
The ld. AR Vikas Jhajharia supported the findings in the impugned order. It is submitted by him that the Commissioner (Appeals) has no power to condone the delay beyond 30 days. The delay in this appeal is considerably long and therefore the decision taken by the Commissioner (Appeals) requires no interference.
Heard both sides.
From the facts narrated above, it is seen that the appeals have been filed before Commissioner (Appeals) with a delay of more than 10 months to 18 months. There is no provision in law for Commissioner (Appeals) to condone the delay beyond 30 days. In the case of Singh Enterprises - 2008 (221) ELT 163 (SC), the Hon'ble Supreme Court has held that Commissioner (Appeals) cannot condone delay beyond 30 days. After appreciating the facts and following the decision, I am of the view that the appeals are without merit. The impugned orders are upheld and the appeals are dismissed.
(Dictated in open court)