TMI Blog2008 (9) TMI 602X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner, Appeal is allowed, delay is condoned. - 231 of 2007 - - - Dated:- 12-9-2008 - Anoop V. Mohta and C.L. Pangarkar, JJ. Shri S.G. Shukla, Advocate, for the Appellant. Shri S.K. Mishra, Advocate, for the Respondent. [Judgment per : Anoop V. Mohta, J.]. Heard finally by consent of the parties. 2. This is a Letters Patent Appeal against order dated 12-6-2007 [2009 (236) E.L.T. 464 (Bom.)] whereby, the order on petitioner s application for condonation of delay as was rejected by the Customs, Excise and Service Tax Appellate Tribunal, Mumbai, is maintained. 3. The appellant, who has filed the appeal against the impugned order dated 29-11-2005 passed by the learned Commissioner (Appeals), Customs Central Excise, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... senting it within that period. 4. As there was delay of 65 days, an application for condonation of delay was also filed. The Tribunal, after considering the averments made, declined to condone the delay and as the application was rejected the appellant had preferred writ petition, which was also dismissed by the learned Single Judge. 5. The learned counsel appearing for the respondents basically supported the order and also relied on the judgment of the Hon ble Apex Court, in Singh Enterprises v. Commissioner of C. Ex. Jamshedvur ; 2008 (221) E.L.T. 163 (S.C.), where the delay of 20 months was not condoned and it is observed as under :- 8. The Commissioner of Central Excise (Appeals) as also the Tribunal being creatures of Statute a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustified in holding that there was no power to condone the delay after the expiry of 30 days period. 6. The submission is, therefore, that considering the scheme and purpose of the Act and specially provisions of Section 35, which would be extended to other provisions of appeal like Section 35B in question. We are not inclined to accept this submission for the simple reason that when the Legislature has clear intention to give strict meaning or particular meaning to a particular provision as provided in Section 35, it cannot extended to section 35G which has no such clause or provision. On the contrary as recorded, clause (5) of Section 35B provides power to the appellate Tribunal to admit an appeal even after expiry of the relevant peri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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