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2024 (3) TMI 590 - AT - Central ExciseCondonation of delay in filing the appeal - impugned order was reviewed by the concerned committee of Chief Commissioner beyond the prescribed period of three Months, from the date of receipt of the order - Section 35E of CEA - HELD THAT:- It is seen that as per proviso to Sub-Section (3) only the Board has power to condone the delay in reviewing the order beyond three Months and no other Authority could have condoned the said delay. The Tribunal also has no authority to condone this delay. The Chief Commissioner has no authority to condone such delay or permit the committee of Commissioners to review the order beyond a stipulated period of three months. The provisions for review are to be construed very strictly as has been held by various authorities including the Hon’ble Supreme Court in the case of COLLECTOR OF CENTRAL EXCISE VERSUS MM RUBBER CO. [1991 (9) TMI 71 - SUPREME COURT], wherein it was held that the period of one year fixed under sub- section (3) of Section 35E of the Act should be given its literal meaning and so construed the impugned direction of the Board was beyond the period of limitation prescribed therein and therefore invalid and ineffective. This application for Condonation of delay has been filed without any jurisdiction and authorization. Tribunal does not have any power to consider and condone this delay so the same is dismissed.
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