2013 (5) TMI 267

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..... al within the aforesaid period of sixty days, to present an appeal within a further period of thirty days. No discretion is granted to the Commissioner (Appeals) to condone a delay of 67 days beyond the initial period of limitation of sixty days. Thus dismissal of the appeal is in conformity with the text and context of Section 35 of the Central Excise Act, 1944. - 55589 of 2013 - Final Order No. .....

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..... ixed before the Commissioner (Appeals) with a delay of 67 days beyond the initial period of limitation of 60 days. Section 35(1) of the Act enacts that a person aggrieved by any decision or order passed under this Act by a Central Excise Officer lower in rank than a Commissioner may appeal to the Commissioner (Appeals) within 60 days from the date of the communication of order. The proviso to Sect .....

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