TMI Blog2012 (10) TMI 950X X X X Extracts X X X X X X X X Extracts X X X X ..... rt has time and again clearly laid down the law that first appellate authority i.e. Commissioner (Appeals) does not have any power to condone the delay in filing appeal beyond the specified period as indicated under Section 35 of the Central Excise Act, 1944 - first appellate authority was right in coming to the conclusion that the appellant has filed the appeal belatedly, which has been fortified ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issue, we find that lower authority has dismissed the appeal only on the ground that appellant has filed appeal beyond the period as prescribed under the provisions of Section 35 of the Central Excise Act, 1944. The first appellate authority has clearly recorded that appellant has filed appeal belatedly by one year and two months approximately. We find that the Hon'ble Supreme Court has time and a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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