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2019 (4) TMI 1592 - AT - Central ExciseCondonation of delay in filing appeal - time limitation - power of Commissioner (Appeals) to condone delay - HELD THAT:- An Appeal can be filed within 60 days from the date of communication of the order but if the Appeal is filed after 60 days but within 30 days after the expiry of 60 days, the Commissioner (Appeals) may condone the delay in filing the Appeal if he is satisfied that the Appellant was prevented by sufficient cause from preferring the Appeal within 60 days. It, therefore, implies that if the Appeal is filed after 30 days after the expiry of the initial 60 days, the delay cannot be condoned. The Supreme Court in SINGH ENTERPRISES VERSUS COMMISSIONER OF C. EX., JAMSHEDPUR [2007 (12) TMI 11 - SUPREME COURT OF INDIA] examined the provisions of Section 35(1) of the Act and held that the first proviso to Section 35 (1) makes the position very clear that if the appeal is not preferred within 60 days from the date of communication of the order, then the delay can be condoned if the Appeal is presented within a period of further 30 days only - In the present case admittedly, the appeal that was filed before the Commissioner (Appeals) was not only filed beyond 60 days from the communication of the order, but even beyond the extended period of 30 days and therefore, the Commissioner (Appeals) committed no illegality in rejecting the appeal. Thus, the Commissioner (Appeals) could not have condoned the delay if the appeal was not preferred within 30 days after the expiry of the initial period of 60 days - appeal dismissed - decided against appellant.
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