TMI Blog2014 (9) TMI 488X X X X Extracts X X X X X X X X Extracts X X X X ..... tention. - Held that:- beyond six months from the date of service of the order impugned, Appellate Authority cannot consider application for condonation of delay and there is justification in rejecting such application filed by the appellant. - Decided against the assessee. - C.E.A. No. 2 of 2014 - - - Dated:- 21-2-2014 - Dr. Manjula Chellur, C.J. and A.M. Shaffique, J. Shri C.S. Gopalakr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riod of 40 days over and above the condonable period from the date of communication of Annexure-A2. According to Appellate Tribunal, the period over and above the condonable period cannot be condoned, therefore, appeal came to be rejected. Aggrieved by the same, appellant is before us contending that when appellant was not liable to pay any tax and the demand per se is arbitrary and illegal, quest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsidered by Appellate Authority, provided if the appeal was to be filed within the condonable period. In the light of the fact that the provision provides three months time to file appeal before Commissioner (Appeals) without any application for condonation of delay and thereafter another three months time is provided as condonable period of limitation to file appeal, it is very clear that beyond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esent factual situation. The question that arose before Their Lordships was whether Commissioner (Appeals) is having power to condone the delay showing sufficient cause under provision of Limitation Act, i.e., Section 5. Their Lordships opined that when a specific provision like Section 35 of the Central Excise Act, 1944 prescribes period of limitation, being a special law it would override genera ..... X X X X Extracts X X X X X X X X Extracts X X X X
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