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2010 (8) TMI 30 - SC - Central ExciseLimitation- Power to condone delay beyond 30 days. Submission that Commissioner (Appeals) having power to condone delay on showing of sufficient cause and that provisions of section 5 of Limitation Act, 1963 applicable. Held that- Section 35 of the Act, prescribing period of limitation, being a special law would override general law. Also relied upon the case of Singh Enterprises vs. Commissioner of Central Excise, Jamshedpur and Ors. 2008 -TMI - 2805 - SUPREME COURT OF INDIA, holding that Appellate Authority has no power to condone delay beyond period of 30 days. Impugned order upheld.
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