- (1.) The Court: This application under Sec. 35G of the Central Excise Act, 1944, read with Sec. 85(3A) of the Finance Act, 1994 has been filed by the M/s. Metal Scrap Trading Corporation praying for stay of the order dated 23rd September, 2015 passed by the Central Excise & Service Tax Appellate Tribunal, East Zonal Bench, Kolkata on Stay Petition Nos. SP -71223, 71224/13 arising out of Appeal Nos. ST -71182, 71183/13 (Metal Scrap Trading Corpn. Ltd. v/s. CST) and for admission of the appeal on several grounds. Mr. Tarafder learned advocate for the appellant relying on the judgment in Singh Enterprises v/s. CCE : [2008] 12 STT 21 (SC) wherein the 'Order' of the Supreme Court in ITC Ltd. v/s. Union of India : [1998] 8 SCC 610 was considered, submits that since the order in original dated 1st October, 2012, passed by the Additional Commissioner, Service Tax was received by the applicant on 5th October, 2012 and as in the statutory format of appeal it was mentioned that the appeal must be filed within 3 (three) months from the date of communication of the order and as the said stipulation does not include the period of delay in filing appeal, the CESTAT went wrong in dismissing the appeal by holding that the appeal filed before the learned Commissioner with delay of 104 days was beyond the statutory period of 60 days and the condonable limit is 30 days and the Commissioner was not vested with the authority to condone the said delay. Submission is as the appellant has a strong case on merits, appropriate order may be passed for admission of the appeal on deposit of the entire dues.
(2.) Mr. S.B. Saraf, learned advocate appearing on behalf of the respondents/authorities, relying on an unreported judgment of this Court delivered on 17th August, 2015 passed in MAT No. 425 of 2015 (Satish Kumar Sharma v/s. Union of India), a copy of which has been furnished to Mr. Tarafder, submits evidently under the format an appeal must be filed within three months meaning thereby it should be filed within 60 days; if not, the condonable limit is 30 days. As admittedly, appeal was presented even after 90 days, this appeal may not be admitted.
(3.) Heard learned advocates for the parties.;