2011 (5) TMI 396

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..... for the Respondent. [Order]. -  The appellant is in appeal against the order of the learned Customs Excise & Service Tax Appellate Tribunal dated 28-6-2010, wherein the Tribunal has held that there was 42 days' delay in preferring the appeal before the Commissioner (Appeals), and that the power of the Commissioner (Appeals) to condone the delay was to the extent of 30 days and, accordingly .....

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..... . In the instant case, admittedly, the delay was more than 30 days and, consequently, there was no power on the Commissioner (Appeals) to condone the delay. 4. The question is, whether the learned Tribunal could have condoned the delay? In our opinion, once the Commissioner (Appeals) has no power to condone the delay, the question of condoning the delay by the Tribunal would not arise. The T .....

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