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2021 (10) TMI 334 - CESTAT BANGALOREMaintainability of appeal - time limitation - period of delay beyond the actual date of filing of the appeals was within the condonable powers of the First Appellate Authority or not - HELD THAT:- Statute prescribes a time limit of two calendar months for filing the first appeal before the First Appellate Authority and the same statute empowers the said First Appellate Authority, if the said authority is satisfied, to condone filing of appeals beyond the prescribed two months, if the same is filed within a grace period of one more calendar month - Admittedly, the date of communication in the case on hand being 14.05.2019, the time limit including condonable period would expire on 13th August, 2019, but the appeals were filed on 14th August, 2019 which is beyond the condonable prescribed period of limitation. The Hon’ble Apex Court in the case of SINGH ENTERPRISES VERSUS COMMISSIONER OF C. EX., JAMSHEDPUR [2007 (12) TMI 11 - SUPREME COURT] has clearly held that even the Commissioner had no power to condone the delay after the expiry of 30 days grace period. This being the law of the land, the same prevails over the decisions of other lower courts. Appeal dismissed.
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