TMI Blog2011 (6) TMI 89X X X X Extracts X X X X X X X X Extracts X X X X ..... nded the appellate authority to entertain the appeal by condoning delay only up to 30 days after the expiry of 60 days which is the normal period for preferring appeal - Therefore, there is complete exclusion of Section 5 of the Limitation Act - The Commissioner and the High Court were therefore justified in holding that there was no power to condone the delay after the expiry of 30 days period - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the claim was not filed within 60 days and also beyond the limit of condonation of delay. Against this order of Commissioner (Appeal), the appellant has filed the present appeal. 2. While admitting that the claim was not filed within 60 days, the appellants stated that the appeal however, was filed within 95 days, exceeding 5 days time (i.e. 60 days normal period plus 30 days condonable delay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lants requested that the case may be remanded back to the original adjudicating authority for re-adjudication. However, on going through the facts and arguments of the appellant, I find that the above arguments are not relevant in deciding the appeal and go off the tangent, because the order which is appealed against by the appellants is the order in appeal rejecting the earlier appeal filed by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r that the appeal has to be preferred within three months from the date of communication to him of the decision or order. However, if the Commissioner is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of 60 days, he can allow it to be presented within a further period of 30 days. In other words, this clearly shows that the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (emphasis supplied) 3. It is therefore, amply clear that the Commissioner (Appeal) cannot entertain the appeal submitted beyond the time-limit prescribed under the Act. On this point alone, the appeal filed by the appellants is liable to be rejected. Further, both legally and factually, I do not find any acceptable value in the arguments of the appellants. Accordingly, the appeal filed by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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