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2018 (2) TMI 460

Condonation of delay of 237 days in filing appeal - Section 35B of CEA 1944 - power of Commissioner (Appeals) to condone delay - Held that: - the time limit for filing the appeal before the ld. Commissioner (Appeals) has been prescribed under Section 35B of Central Excise Act, 1944 wherein the assessee is required to file the appeal against the adjudication order within 60 days of its communication and the said period can be further extended by 30 days if the reasons for causing delay is explained satisfactorily - Admittedly, the appeals have been filed by the appellants beyond the period of condonable delay by the ld. Commissioner (Appeals).

Ld. Commissioner (Appeals) has no powers to condone the delay - appeal dismissed.


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