2010 (8) TMI 30

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..... chin Das, Advocates, for the Appellant. S/Shri Biswajeet Bhattachargee, ASG, Ms. Shipra Ghosh and B. Krishna Prasad, Advocates, for the Respondent. [Order]. -Heard learned counsel appearing for the parties. 2. Leave granted. 3. A challenge is made in this appeal to the judgment and order dated 4.9.2009, passed by the Division Bench of the Gauhati High Court in W.A. No.216 of 2009, holding th .....

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..... ent ground is not made out for condonation of delay, even assuming that such a power is vested on the Commissioner (Appeals) to condone delay beyond a period of 30 days. The said order of the learned Single Judge was challenged before the Division Bench of the High Court, which dismissed the appeal holding that the Commissioner (Appeals) did not have the power and jurisdiction to condone such dela .....

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..... d in Section 35 of the Act. In this connection we may rely on a decision in Singh Enterprises vs. Commissioner of Central Excise, Jamshedpur and Ors., reported in [(2008) 3 SCC 70], wherein this Court has held that the proviso to Sub-Section (1) of Section 35 makes the position crystal clear that the Appellate Authority has no power to condone the delay beyond the period of 30 days and that the la .....

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