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2021 (5) TMI 132 - CESTAT AHMEDABADMaintainability of appeal - time limitation - appeals were filed before the Commissioner (Appeals) beyond the period of 90 days, which is an admitted fact - HELD THAT:- The appeal before the Commissioner (Appeals) was filed beyond 90 days. As per the provisions of Section 128, learned Commissioner (Appeals) has power to condone the delay of 30 days after the normal period of 60 days. Since the appeal was filed beyond 90 days, learned Commissioner (Appeals) has no power under the statute to condone the delay over and above 90 days, accordingly the appeal was dismissed. This issue has been considered by various Courts including the Hon’ble Supreme Court in SINGH ENTERPRISES VERSUS COMMISSIONER OF C. EX., JAMSHEDPUR [2007 (12) TMI 11 - SUPREME COURT] and it was consistently held that the statutory time period of 90 days i.e. 60days plus 30 days, is provided and beyond 90 days no power is vested with Commissioner (Appeals) to condone the delay. The appellate authority has no power to condone the delay beyond the said 30 days - since the Commissioner (Appeals) has no power to condone the delay of beyond 90days, the impugned order does not bear any infirmity - appeal dismissed.
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