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2019 (12) TMI 935 - AT - Central ExciseCondonation of delay in filing - Time Limitation - CENVAT Credit - capital goods - period from 30.06.2011 to 30.06.2013 - reason for delay given is that the person who was handling the matter of Excise has left the job without any prior notice - HELD THAT:- The reason is not sufficient to condone the delay. The appellant has failed even to specify the name of the concerned person and the date when he would have left the job. Above all, Commissioner (Appeals) has no statutory power to condone the delay beyond 90 days (60+30 days). The present appeal has been filed beyond said 90 days. Accordingly, there are no infirmity in the order of Commissioner (Appeals). Hon’ble Supreme Court in the case of Singh Enterprises vs. CCE, Jamshedpur [2007 (12) TMI 11 - SUPREME COURT] where it was held that it appears that the appellant has categorically accepted that on receipt of order the same was immediately handed over to the consultant for filing an appeal. The appeal stands dismissed, not only for want of prosecution but also on merits of the case.
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