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2014 (1) TMI 6 - HC - Central ExciseApplicability of Section 5 & Section 29(2) of of the Limitation Act to appeal u/s 35 of Central excise Act, 1944 Held that:- The question has already been answered in series of judgements in Singh Enterprises Vs. Commissioner of C.Ex., Jameshedpur 2007 (12) TMI 11 - SUPREME COURT OF INDIA] and Commissioner of Customs & Central Excise Vs. Hongo India (P) Ltd. [2009 (3) TMI 31 - SUPREME COURT] - under the proviso of Sec.35 a period of limitation came to be prescribed which being a special law would override the general law as provided in Sec.35 of the Act - the proviso to sub-section (1) of Sec.35 makes the position crystal clear that the Appellate Authority has no power to condone the delay beyond the period of 30 days and that the language used makes the position clear that the Legislature intended to entertain the appeal by condoning the delay only upto the 30 days and not 60 days. Appellant has tried his level best to convince the Court that all the judgments are distinguishable - Ignorance of the judgment of Apex Court cannot be considered as an excuse and it is always expected from the lawyer to come prepared and take note of the judgments of the Apex Court and of this Court before the matter is being argued before the Court and that is the only way to provide assistance to the Court for dispensation of justice to the litigants Decided against Appellant.
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