RAHIM TRAVELS Vs. COMMISSIONER OF CENTRAL EXCISE NAGPUR

JUDGEMENT

(1.) THE appeal is filed by the appellant on the ground that the Commissioner (Appeals) has dismissed their appeal on the ground of limitation.

(2.) As the appeal itself can be disposed of at this stage, therefore, after waiving the requirement of pre -deposit, we take up the appeal for disposal. As per the impugned order, the appellant received the order -in -original on 16/10/2009 which was challenged before the Commissioner (Appeals) on 12/04/2010. The Commissioner (Appeals) observed that there is a delay of 88 days in filing the appeal. Therefore, he dismissed the appeal. As per Section 85 of the Finance Act, 1994, in service tax matters, an appeal before the Commissioner (Appeals) can be filed within 90 days of the communication of the order impugned and the period can be further extended for another three months if sufficient cause has been shown to the Commissioner (Appeals) for delay. It is admitted, that the order -in -original was received by the appellant on 16/10/2009 and, therefore, the last date for filing the appeal was 15/01/2010 and they have filed the appeal on 12/04/2010. Therefore, there is a delay of 88 days only, which is also within the extended period of condonation where the Commissioner (Appeals) is having discretionary power to condone the delay on his satisfaction of the explanation shown by the appellant for causing the delay. As the appellant has submitted that during the impugned period, they have gone abroad and only after their return from abroad they could get the appeal documents prepared. Therefore, we find that the appellant has made out a case for condoning the delay as the appellant is able to explain the cause for delay in filing the appeal to the satisfaction of this Bench. Therefore, we condone the delay in filing the appeal before the Commissioner (Appeals). As the appeal has been dismissed only on the ground of limitation, therefore, we remand back the matter to the Commissioner (Appeals) to pass an appropriate order on merits, after giving a reasonable opportunity to present their case. The appeal is allowed by way of remand.