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2013 (12) TMI 930 - AT - Central ExciseTime-barred appeal - Branded Chewing Tobacco cleared in the guise of unbranded Chewing Tobacco without payment of duty – Held that:- The Adjudicating authority also observed that the adjudication proceeding was initiated only on the basis of documents available with the department and copies of which have been supplied to the department - the appellant wilfully protracted the proceeding on one pretext or the other - after the de novo adjudication order was passed, the appellants did not approach to the Commissioner (Appeals) as provided under Section 35(1) of the Act - The de novo Adjudication indicates that any person remain himself aggrieved by the order may appeal against the same to the Commissioner (Appeals) - the Tribunal has not given any observation on condonation of delay of filing of appeals before the Commissioner (Appeals). Following Singh Enterprises Vs Commissioner of Central Excise, Jamshedpur [2007 (12) TMI 11 - SUPREME COURT OF INDIA] - Commissioner (Appeals) has no power to condone the appeal beyond the stipulated period - The language used makes the position clear that the legislature intended the appellate authority to entertain the appeal by condoning delay only upto 30 days after the expiry of 60 days which is the normal period for preferring appeal - there is complete exclusion of Section 5 of the Limitation Act - the appeals were filed beyond the stipulated period under proviso to Section 35(1) of the Act, 1944 – Decided against Assessee.
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