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2016 (6) TMI 69 - CGOVT - CustomsPeriod of limitation - Demand of already sanctioned drawback and imposition of penalty - Applicant were initially granted drawback for exports made by him - Sale proceeds in respect of export made by the applicants were realized within the prescribed time limit through the nominated bank - Appeal filed after 90 days (stipulated initial 60 days period plus 30 days condonable period). Held that:- as per Section 128 of customs Act, 1962, commissioner (Appeals) is empowered to condone delay upto 30 days in filling appeal. There is no provision in Section 128 ibid to condone delay exceeding 30 days. Hon’ble Allahabad High Court in the case of M/s Doaba Rolling Millls (P) Ltd. Vs. CESTAT, New Delhi [2004 (2) TMI 77 - HIGH COURT OF JUDICATURE AT ALLAHABAD], has also held that the Commissioner (Appeals) under Section 128(1) ibid cannot condone delay in filling appeals beyond 30 days, as the statute itself provides for a period of limitation, and further maximum period for which delay can be condoned, the authority cannot extend the same. 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 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 30 days. The proviso to sub-section (1) of Section 35 makes the position crystal clear that the appellate authority has no power to allow the appeal to be presented beyond the period of 30 days after the expiry of 60 days which is the normal period for preferring appeal under Section 35 of the Central Excise Act, 1944. The provisions of section 128 of the Customs Act, 1962 and Section 35 of the Central Excise Act, 1944 are identical and the ratio of above said judgments squarely applicable to this case. Therefore, the Commissioner (Appeals) has rightly rejected the appeal as time barred. - Revision applications are rejected
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