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2017 (6) TMI 1106 - HC - Central ExciseCondonation of delay in filing appeal - Section 35 of the Central Excise Act - Held that: - decision in the case of SINGH ENTERPRISES Versus COMMISSIONER OF C. EX., JAMSHEDPUR [2007 (12) TMI 11 - SUPREME COURT OF INDIA] relied upon where it was held that there is complete exclusion of Section 5 of the Limitation Act and the Commissioner does not have power to condone the delay after the expiry of 30 days - The Commissioner as such did not have jurisdiction to condone the delay of 30 days - petition dismissed - decided against petitioner.
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