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2015 (8) TMI 1469 - HC - Central ExciseCondonation of delay in filing appeal - the total time taken for filing of the appeal was 200 days, and as such, the delay in filing of the appeal by the appellant (being the writ petitioner herein) was much beyond the condonation period of 30 days after expiry of normal 60 days - applicability of Section 5 of Limitation Act - Whether the impugned order in appeal passed by the Commissioner of Central Excise (Appeals-II), Kolkata, could be subjected to judicial review under Article 226 of the Constitution of India and interfered with? Held that:- This issue is no more res integra in view of several pronouncements of the Hon'ble Supreme Court. In Singh Enterprises Vs. Commissioner of C. EX., Jamshedpur [2007 (12) TMI 11 - SUPREME COURT OF INDIA], where it was held that The proviso to sub-section (1) of Section 35 makes the position crystal clear that the appellate authority has no power to allow the appeal to be presented beyond the period of 30 days. Section 5 of the Limitation Act cannot be applied where specific power has been conferred upon a particular authority under a statute to condone delay. Section 35 of the Central Excise Act, 1944, being time specific in nature and taking into consideration the admitted fact that the appellant (being the writ petitioner herein) presented the appeal beyond the outer time limit as provided under the said section, the impugned order passed by the Commissioner of Central Excise (Appeals-II), Kolkata, does not warrant any interference under Article 226 of the Constitution of India. Petition dismissed.
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