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2019 (5) TMI 1144 - AT - Central ExciseCondonation of delay of 1 day in filing appeal - Power of Commissioner (Appeals) or the Tribunal to condone delay - Whether the learned Commissioner (Appeals) should have condoned the delay of 1 day when the appeals were filed beyond the statutory limit of 60 days and condonable period of 30 days? - HELD THAT:- The issue is now no more res-integra and covered by the decision of Hon’ble Supreme Court in SINGH ENTERPRISES VERSUS COMMISSIONER OF C. EX., JAMSHEDPUR [2007 (12) TMI 11 - SUPREME COURT] where it was held that When a period of limitation is prescribed for filing of an appeal and the extent of the power to condone the delay is also prescribed by the statute, the exercise of the writ jurisdiction under Article 226 of the Constitution would clearly be not warranted to direct the adjudicatory or appellate authority to breach the provision for limitation. There should not be an iota of doubt about the power/jurisdiction vested either with the Commissioner (Appeals) or with the Tribunal in condoning the delay beyond the condonable period of 30 days in addition to the statutory limit of 60 days prescribed under Section 35 in filing the appeal before the Commissioner (Appeals). Appeal dismissed - decided against Appellant.
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