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2012 (10) TMI 950 - AT - Central ExciseMaintainability of appeal - Limitation period under Section 35 of the Central Excise Act, 1944 - Held that:- The first appellate authority has clearly recorded that appellant has filed appeal belatedly by one year and two months approximately. We find that the Hon'ble Supreme Court has time and again clearly laid down the law that first appellate authority i.e. Commissioner (Appeals) does not have any power to condone the delay in filing appeal beyond the specified period as indicated under Section 35 of the Central Excise Act, 1944 - first appellate authority was right in coming to the conclusion that the appellant has filed the appeal belatedly, which has been fortified by the acknowledgement produced the office of the Deputy Commissioner, Central Excise & Customs, Division-II, Silvassa - Decided against assessee.
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