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M/s. UP State Irrigation Versus Commissioner of Central Excise, Allahabad

2015 (10) TMI 2203 - CESTAT NEW DELHI

Condonation of delay - Power of commissioner to condone delay - inordinate delay of 15 months - Held that:- 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 (Appeals) to entertain the appeal within two months and which can extend to period of 30 days which is sufficient time as shown to make appeal before him causing delay .....

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OURT OF JUDICATURE AT ALLAHABAD). Therefore, learned Commissioner (Appeals) have no power to entertain any appeal which is filed beyond the period prescribed under section 35(1) of Central Excise Act, 1944. - Decided against assessee. - Excise Appeal No.1625 of 2006 - FINAL ORDER NO. A/ 52324 /2015-EX(DB) - Dated:- 8-7-2015 - Shri Ashok Jindal, Member (Judicial) and Mr. B Ravichandran, Member (Technical), JJ. For the Petitioner : Shri Bipin Garg, Advocate For the Respondent : Shri Ranjan Khanna, .....

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missioner (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 Commission .....

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he appellant submits that the Hon ble High Court has directed the learned Commissioner (Appeals) to decide the application for Condonation of delay on merits, but without considering the merits, learned Commissioner (Appeals) has passed the order holding that as he has no power to condone the delay beyond three months,therefore,impugned order is not on merits and same is required to be set aside.He further, submits that it is an ex-parte order passed by the learned Commissioner (Appeals). 4. On .....

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tion 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 Commi .....

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and said fact has been affirmed by Hon ble Apex Court in the case of Singh Enterprises (supra). 8.The Commissioner of Central Excise (Appeals) as also the Tribunal being creatures of Statute are vested with jurisdiction to condone the delay beyond the permissible period provided under the Statute. The period upto which the prayer for condonation can be accepted is statutorily provided. It was submitted that the logic of Section 5 of the Indian Limitation Act, 1963 (in short the Limitation Act) c .....

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