TMI Blog2013 (2) TMI 516X X X X Extracts X X X X X X X X Extracts X X X X ..... sider the appeal on merits - Held that:- The assessee's appeal against the order-in-original was delayed by more than 30 days. The Commissioner (Appeals) does not have the power to condone such delay, a legal position well settled in the case of SINGH ENTERPRISES (2007 (12) TMI 11 - SUPREME COURT OF INDIA). Commissioner (Appeals), even after holding the assessee's appeal to be time-barred, chose t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot in dispute that the appeal against the order-in-original was filed with a delay of 53 days beyond the normal period of limitation prescribed under Section 35 of the Central Excise Act. This provision of law did not authorise the Commissioner (Appeals) to condone any delay beyond 30 days. The learned Commissioner (Appeals) noted this legal position and held the assessee's appeal to be time-barre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In this connection, reliance is placed on the Hon'ble Supreme Court's judgement in the case of Singh Enterprises vs. Commissioner of Central Excise, Jamshedpur [2008 (221) E.L.T. 163 (S.C.)]. 4. We have found a valid point in the submissions of the learned Addl. Commissioner (AR). It is not in dispute that the assessee's appeal against the order-in-original was delayed by more than 30 days. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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