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2019 (9) TMI 702 - CESTAT NEW DELHICondonation of delay of 218 days in filing appeal - power of Commissioner (Appeals) to condone delay - Section 35 of CEA - HELD THAT:- The Commissioner (Appeals) has no power to condone the delay beyond the period of one month then the period of 60 days from the date of the order appeal against. The delay herein was much more than the said period of 30 days. The application in hand is not sustainable for the said reason and also for the reason that in filing the appeal before this Tribunal, there has been a delay of more than a month and the reason mentioned in the application for the said delay not appears to be sufficient cause specifically in the absence of any medical records for the purpose - Application dismissed.
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