2013 (7) TMI 817

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..... ection 5 of Limitation Act 1963 was not applicable and that the Commissioner (Appeals) was not empowered – u/s 35 of the Central Excise Act to condone any delay beyond the condonable period of delay (30 days) - Court relied upon Singh Enterprises Vs. Commissioner (2007 (12) TMI 11 - SUPREME COURT OF INDIA). Waiver and stay application - no representation was made by the assessee despite notice .....

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..... ts that an appeal filed by the party against the order-in-original was highly belated and the appellate authority rejected the same as time-barred after noting that the delay was far beyond the condonable period of delay prescribed by the statute. On a perusal of the records, we have found these submissions to be factually correct. The order-in-original was received by the party on 23.07.2010 and .....

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