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2015 (4) TMI 30 - CGOVT - Central ExciseCondonation of delay - Denial of rebate claim - there is difference In weight of goods as per ARE-1/Invoice and Shipping Bill/Bill of Lading - correlation of goods covered in excise documents and export documents could not be established - respondents claimed the rebate of goods exported having weight as mentioned in ARE-1 and genuineness of such export is proved - Held that:- appeal was filed before Commissioner (Appeals) after a delay of 45 days and the said fact is not disputed by applicant. As per provisions of section 35B of Central Excise Act, 1944, Commissioner (Appeals) is empowered to condone delay upto 30 days in filing appeal. There is no provision in section 35B ibid to condone delay exceeding 30 days. Hon'ble Allahabad High Court in the case of M/s India Rolling Mills (P) Ltd. Vs. CESTAT, New Delhi [2004 (2) TMI 77 - HIGH COURT OF JUDICATURE AT ALLAHABAD] has held that the Commissioner (Appeals) cannot. condone delay in filing appeals beyond 30 days. Government also notes that Hon'ble Supreme Court in the case of Singh Enterprises Vs. CCE Jamshedpur [2007 (12) TMI 11 - SUPREME COURT OF INDIA] has also held that Commissioner (Appeals) is empowered to condone delay upto 30 days and has no power to allow appeal to be presented beyond the delay of 30 days. - appeal filed after a delay of 45 days was not maintainable and liable to be dismissed as time barred. Commissioner (Appeals) has erred in condoning the said delay exceeding 30 days. - Decided against Revenue.
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