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2013 (9) TMI 1009 - AT - Central ExciseMaintainability of appeal - Section 35A of CEA,1944 - Held that:- second appeal cannot lie under Section 35A of CEA, 1944 against the same Order-in-Original which has been challenged earlier before the Commissioner (Appeals) by filing a proper appeal in the prescribed format in Form EA-1 under Section 35A on various grounds; and after due consideration of all grounds raised in the said Order-in-Original and observing principles of natural justice, in exercising its appellate jurisdiction, the ld. Commissioner (Appeals) has disposed of the appeal on merit. I agree with the view of the ld. Commissioner (Appeals) that in absence of any statutory provision, the direction of the Committee on Disputes (constituted for resolving the dispute between Public Sector Undertaking and Government Department, in carrying out the litigation before Tribunal and other higher judicial fora), to the appellant to approach the Commissioner (Appeals) for resolution of dispute, which resulted into filing the second appeal under Section 35A of the Central Excise Act, 1944, against the same Order-in-Original, is not binding on him being devoid of any authority under the law. Second appeal had been filed by the appellant beyond the statutory and condonable limit of 90 days (60+30) and hence not maintainable as the Commissioner (Appeals) has not been vested with the power to condone delay in filing the appeal beyond thirty days in addition to the statutory period of sixty days, in view of the principle of law settled by the Hon’ble Supreme Court in Singh Enterprises case (2007 (12) TMI 11 - SUPREME COURT OF INDIA). - Decided against assessee.
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