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2013 (9) TMI 23 - HC - Central ExciseCondonation of Delay - Held that:- In the facts of the case and the explanation offered by the petitioner that the security agency engaged by it did not make available the order-in-Original though received it on 3.5.2012 was unacceptable - The Commissioner(Appeals) was fully justified in rejecting the application to condone the delay and consequently declining to accept the appeal - Commissioner of Customs and Central Excise vs. Hongo India (P) Limited and another [2009 (3) TMI 31 - SUPREME COURT ] - the legislature intended the Appellate authority to entertain the appeal by condoning the delay upto only thirty days after expiry of sixth days which was the preliminary limitation period for preferring an appeal - in the absence of any Clause to condone the delay by showing sufficient cause, there was complete exclusion of Section 5 of the Limitation Act. The appellate authority was a creature of the Statute vested with jurisdiction to condone the delay but not beyond the period permissible under the Statue - The period upto which the prayer for condonation can be accepted was statutorily provided - The failure to file an appeal within the time stipulated under Section 3 5 of the Act, did not entitle the petitioner to condonation of delay of the period beyond the period prescribed under the Statute - the petitioner should have filed the appeal within sixty days and in terms of the proviso extended by another thirty days - Under Section 35, the Commissioner had no authority or jurisdiction to allow the appeal to be presented beyond the period of thirty days - The legislature having intended the appellate authority to entertain the appeal by condoning the delay only upto thirty days after expiry of sixty days period after preferring the appeal, there was complete exclusion to the application of Section 5 of the Limitation Act – Decided in favour of Assessee.
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