2013 (5) TMI 5

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..... ellate authority and beyond the time period delay cannot be condoned by either Commissioner (Appeals) or Tribunal or direct first appellate authority to hear the appeal. See Singh Enterprises (2007 (12) TMI 11 - SUPREME COURT OF INDIA) - COD dismissed. - Appeal No.E/10540/13 - - - Dated:- 11-4-2013 - Mr. M.V. Ravindran and Mr. H.K. Thakur, JJ. For the Appellant: Shri Sarju Mehta, C.A. .....

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..... filing the appeal before him after 173 days of receipt of order in original. In our view, the applicant has no case to argue before us, even if we condone the delay in filing the appeal before us, for the simple reason that an appeal filed belatedly before the first appellate authority and beyond the time period granted under Section 35(1) of the Central Excise Act, 1944, delay cannot be condoned .....

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