TMI Blog2014 (2) TMI 282X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the aggrieved person, i.e. the appellant. The delay caused in delivering the memo of appeal to the appellate authority would be attributed to the appellant and by no stretch of imagination, the date of handing over documents to the courier would be treated to be the date of delivery of the appeal to the appellate authority - Commissioner (Appeals) has rightly declined to entertain the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facts giving rise to the present appeal are as follows :- The appellant is engaged in the manufacture of Poly Bags, BOPP Film, Wax coated Paper, PVC Film, Printing Ink, Lay Flat Tubing and Chrome Paper. It is registered under the Central Excise Act, 1944. The Assistant Commissioner (Central Excise), Kanpur passed an order on 14-6-2010 confirming a demand of Rs. 4,98,013/- and also interest paya ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act. 3. Feeling aggrieved, the appellant filed an appeal before the Customs, Excise Service Tax Appellate Tribunal, New Delhi. The Tribunal by the impugned order had dismissed the appeal as not maintainable on the ground that the Commissioner (Appeals) had no power to condone the delay beyond a period of 30 days. 4. We have heard Sri Praveen Kumar, learned counsel for the appellant and Sri S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed period would be treated as having been received in the Office of the Appellate Authority well in time. 7. With great respect, we are unable to persuade ourselves to agree to the view taken by Hon ble Andhra Pradesh High Court in the case of Union Carbide India Ltd. (supra). Under Section 35 of the Act, any person aggrieved by any decision or order passed by a Central Excise Officer lower in r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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