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2018 (5) TMI 924 - CESTAT NEW DELHICondonation of delay in filing appeal - rejection of VCES Declaration - time limitation - Held that: - The proviso to sub section (1) of Section 35 makes the position crystal clear that the appellate authority has no power to allow the appeal to be presented beyond the period of 30 day - The Hon’ble Apex Court in the case of Singh Enerprises [2007 (12) TMI 11 - SUPREME COURT OF INDIA], wherein the Court held that since Commissioner had no power of condonation beyond statutory prescribed period. Therefore, the Tribunal and the High Court even under Writ have no power to condone the said delay - appeal dismissed.
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