2026-VIL-1087-CESTAT-BLR-ST
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SERVICE TAX CESTAT Cases

Service Tax: Majority Order - Service of Order, Statutory Period for Filing Appeal – Rejection of appeal filed beyond the condonable limits - While the Hon’ble Member (Judicial) held that the impugned order passed by the Commissioner (Appeals) rejecting the appeal of the appellant on time-bar is held to be unsustainable, the Hon’ble Member (Technical) held that the Commissioner (Appeals) was right in rejecting the appeal as the appeal was filed beyond the condonable limits provided by the statute - Whether service of the Order-in-Original to an authorized representative who appeared in the personal hearing constitutes valid service of the order for the purpose of computing the statutory period for filing appeal – HELD - An authorized representative who appears for and on behalf of the appellant before the adjudicating authority under Section 35Q of the Central Excise Act, 1944, which defines 'authorized representative' as a person authorized to appear including a relative or regular employee, is competent to receive the order in compliance with Section 37C of the Central Excise Act. Service of the Order-in-Original to such authorized representative (by tendering it on 02.01.2018) constitutes valid and effective service of the order for computing the statutory period. The statutory period of two months for filing appeal runs from 02.01.2018, with an additional condonable period of one month till 02.04.2018. Since the appeal was filed on 09.05.2018, it is barred by limitation. The principle established by the Supreme Court in Singh Enterprises requires that appeals must be filed within the prescribed statutory period and the legislature has expressly excluded the application of Section 5 of the Indian Limitation Act, 1963 to tax matters. No power exists to condone delay beyond the statutory condonable period of 30 days, and the Commissioner (Appeals) correctly upheld the time bar to the appeal - The order of the Commissioner (Appeals) is upheld and the appeal is dismissed
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