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2016 (4) TMI 791 - HC - Central ExciseCondonation of delay of 65 days - belated beyond the maximum condonable period - Commissioner rejected the appeal on the ground that he had no power to condone such delay - Petitioner submitted that they had offered a sound explanation for delay preventing the petitioner from filing appeal within the extendable period of limitation - Held that:- explanation is general and lacks the requirement of being otherwise well explained. We may recall the period of limitation statutorily prescribed is 60 days for filing the appeal. The Commissioner has discretion to accept appeal filed beyond such period as long as the period is not beyond 30 days. The petitioner did not prefer appeal within this extendable period of 90 days, but consumed further 35 days in filing the appeal. The petitioner's explanation must be viewed in the background of the legislative intent of not permitting appeals which are delayed beyond 30 days without any power of the Commissioner to condone such delay. In other words, the statute requires that the appeals must be filed within a fixed period beyond which it would not be open for the Commissioner to condone the delay. - Decided against the petitioner
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