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2015 (10) TMI 2203 - AT - Central ExciseCondonation of delay - Power of commissioner to condone delay - inordinate delay of 15 months - Held that:- High Court has directed learned Commissioner (Appeals) to decide the application for Condonation of delay on merits.The provisions of section 35(1) of Central Excise Act, 1944 restrict the time limit for learned Commissioner (Appeals) to entertain the appeal within two months and which can extend to period of 30 days which is sufficient time as shown to make appeal before him causing delay as per the statute before the Commissioner (Appeals). Commissioner (Appeals) is restricted not to entertain any appeal filed beyond three months and said fact has been affirmed by Hon’ble Apex Court in the case of Singh Enterprises (2007 (12) TMI 11 - SUPREME COURT OF INDIA). - Same view has been taken by the Division Bench of Allahabad High Court in the case of Doaba Rollling Mills (P) Ltd. (2004 (2) TMI 77 - HIGH COURT OF JUDICATURE AT ALLAHABAD) and Modi Distillery (2007 (5) TMI 252 - HIGH COURT OF JUDICATURE AT ALLAHABAD). Therefore, learned Commissioner (Appeals) have no power to entertain any appeal which is filed beyond the period prescribed under section 35(1) of Central Excise Act, 1944. - Decided against assessee.
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