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2011 (8) TMI 874 - HC - Central ExciseCondonation of delay - There is a finding of fact that the order was received by the Appellant on 11 February 2005 as evidenced by the postal acknowledgment card - Under the proviso to sub-section (1) of Section 35, the Commissioner for sufficient cause may allow the appeal to be presented within a further period of 30 days - Time limitation - Commissioner (Appeals) is not a Court and therefore, Section 5 of the Limitation Act would have no application - Appeal is dismissed
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