M/S.Mihirsen Biswal vs. Chief Commissioner Of Central Excise

Facts

The petitioner filed a writ petition challenging an order dated 22.12.2017 passed by the Commissioner (Appeals), CGST, Central Excise, Customs and Service Tax, Bhubaneswar. The appeal was dismissed on the grounds of limitation under Section 85 of the Finance Act, 1994. The petitioner sought to have the appeal heard on its merits. The High Court considered the arguments presented by both parties regarding the dismissal of the appeal solely on the basis of limitation.

Held

The High Court held that the appeal ought to have been heard on its merits, rather than being dismissed solely on the ground of limitation. The Court found that the appellate authority should have considered the substantive issues raised by the petitioner. Therefore, the Court directed the appellate authority to condone the delay in filing the appeal and to hear and dispose of the appeal on its merits in accordance with the law. The petitioner was directed to appear before the appellate authority on 06.05.2019 for further instructions. The Court did not enter into the merits of the case itself.

Key Issues

1. Whether the Commissioner (Appeals) was justified in dismissing the petitioner's appeal on the ground of limitation under Section 85 of the Finance Act, 1994, without considering the merits of the case? Petitioner's Contention: The petitioner argued that the appeal ought to have been heard on its merits, and that dismissing it solely on the ground of limitation was incorrect. They sought an opportunity to present their case before the appellate authority. Revenue's Contention: The judgment does not explicitly record any specific arguments made by the revenue or State. However, the fact that the Commissioner (Appeals) dismissed the appeal on limitation implies the revenue's position was aligned with that order.