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2015 (9) TMI 1026 - HC - Central ExciseCondonation of delay - Appeal before the commissioner (appeals) was filed on 91st day of receiving the order - Held that:- Admittedly, there has been a delay in filing the appeal before the Appellate Commissioner. Such delay was beyond his power to condone. Statutorily it is recognized that the Commissioner could not have condoned delay beyond 30 days. However, the petitioner missed the deadline by one day, perhaps on a bonafide belief that such appeal could still be considered within the extendable period if it is presented not on the 90th day, but immediately preceding the 90th day. Be that as it may, the petitioner’s ground of no opportunity by the adjudicating authority also requires consideration. This Court has in the past taken a view that even though in cases where the Commissioner is powerless to condone the delay beyond the prescribed period, the High Court is not devoid of its jurisdiction under Article 226 of the Constitution of India in rare exceptional cases to examine the validity and legality of the order of the adjudicating authority. Very base order was passed without proper notice of hearing to the petitioner, such order is set aside. Proceedings are traced back to the adjudicating authority for fresh consideration and disposal in accordance with law.
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