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2018 (4) TMI 765 - HC - Central ExciseCondonation of delay in filing appeal - power of Commissioner (Appeal) to condone delay - Held that: - if the appeal is not filed beyond 90 days, the Appellate Authority has no jurisdiction to condone the delay - In the instant case, the petitioner has received the copy of order of appeal on 06.08.2012 and he filed appeal on 20.02.2013 it is beyond the period of 90 days and, therefore, it has rightly been dismissed by the appellate authority. The appellate authority has no jurisdiction to condone the delay beyond 30 days in filing the appeal - petition dismissed.
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