9911796707
TMI Blog2015 (10) TMI 2203X X X X Extracts X X X X X X X X Extracts X X X X ..... 1944 to condone the delay beyond three months. 2. The facts of the case, in brief, are that the adjudication order dated 25.10.2000 was received by the appellant on 30.10.2000.Against the said order, the appellant filed appeal before Commissioner (Appeals) on 4.2.2002 which is beyond more than 15 months along with application for Condonation of delay. The learned Commissioner (Appeals) holding that Commissioner (Appeals) has no power to condone the delay beyond the period prescribed under section 35(1) of the Central Excise Act, 1944, the appeal was dismissed.The said order was challenged by the appellant before the Hon'ble Allahabad High Court in Writ petition No. 600/2003.The Hon'ble High Court quashed the order of Commissioner (A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dered the COD application and dismissed the same. Consequently, appeal was also dismissed. To support his contentions, he relied on the decision of Hon'ble High Court of Allahabad in the case of Modi Distillery vs. CESTAT, New Delhi [2008 (224) ELT 397 (All); Doaba Rolling Mills (P) Ltd. vs. CEGAT New Delhi [2004 (169) ELT 258 (All)]; and Singh Enterprises vs. CCE Jamshedpur [2008 (221) ELT 163 (SC)]. 5. Heard the parties. Considered the submissions. 6. In this case, the Hon'ble High Court has directed learned Commissioner (Appeals) to decide the application for Condonation of delay on merits.The provisions of section 35(1) of Central Excise Act, 1944 restrict the time limit for learned Commissioner (Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) of Section 35 makes the position crystal clear that the appellate authority has no power to allow the appeal to be presented beyond the period of 30 days.The language used makes the position clear that the legislature intended the appellate authority to entertain the appeal by condoning delay only upto 30 days after the expiry of 60 days which is the normal period for preferring appeal.Therefore, there is complete exclusion of Section 5 of the Limitation Act. The Commissioner and the High Court were therefore justified in holding that there was no power to condone the delay after the expiry of 30 days period. 7. Same view has been taken by the Division Bench of Allahabad High Court in the case of Doaba Rollling Mills (P) Ltd. (supra) and ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
