SRV AUTOMATIONS Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THE Stay application and the Appeal are taken up together for disposal as per law. The Commissioner has dismissed the appeal in Order -in -Appeal No. 126/2004 dated 19.3.2004 on the ground of time bar. The appeal has been filed beyond a period of six months including the condonable period in the matter. Therefore, the Commissioner has noted that he has no statutory powers to condone the delay and has applied the ratio of the Tribunal's judgment rendered in the case of Doaba Rolling Mills Pvt. Ltd. v. CCE, Kandla, 2003 (56) RLT 525.

(2.) THE party is represented by the partner. She has filed a written submission and submits that the service tax has been paid in time and they are not liable to be penalized in the matter. She submits that the appeal was although filed belatedly yet, the discretion should have been shown by the Commissioner to condone the delay.

(3.) THE learned SDR submits that the Commissioner has no powers to condone the delay beyond the statutory period as laid down by the Statute and relies on the Larger Bench's judgment rendered in the case of Maithan Ceramic Limited v. CCE, Jamshedpur, 2002 (84) ECC 815 (Tri. -LB) ; 2002 (145) ELT 394 (Tri. -LB) wherein the Larger Bench has held that in such circumstances, the appeal is not maintainable before the Tribunal.