Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (2) TMI 783 - AT - Central ExciseCondonation of delay - whether appeal should be filed within 90 days? - appellant submitted that admittedly the appeal was filed after 97 days from the date of receipt of the order - Held that:- Singh Enterprises [2007 (12) TMI 11 - SUPREME COURT OF INDIA ] wherein the Supreme Court has held that the proviso to sub-section (1) of Section 35 makes the position clear that the appellate authority has no power to allow the appeal to be presented beyond the period of 30 days. The language used makes the position clear that the legislature intended the appellate authority to entertain the appeal by condoning the delay of 30 days after expiry of 60 days which is the normal period of filing appeal. Therefore, keeping in view the above it is of the considered view that there is no force in the appeal of the appellant and consequently dismiss the appeal. Stay application is accordingly disposed of.
|