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2013 (2) TMI 516 - AT - Central ExciseWaiver of penalty - Stay petition - Period of limitation - Delay of 53 days in filing of appeal - Section 35 of the Central Excise Act - Commissioner (Appeals) noted this legal position and held the assessee's appeal to be time-barred However, he proceeded to consider the appeal on merits - Held that:- The assessee's appeal against the order-in-original was delayed by more than 30 days. The Commissioner (Appeals) does not have the power to condone such delay, a legal position well settled in the case of SINGH ENTERPRISES (2007 (12) TMI 11 - SUPREME COURT OF INDIA). Commissioner (Appeals), even after holding the assessee's appeal to be time-barred, chose to address the merits of the case was without jurisdiction. A time-barred appeal could only be rejected on that ground by the Commissioner (Appeals) where the delay was found to be beyond the condonable period of delay. Stay petition rejected
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