TMI Blog2016 (4) TMI 969X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeals) is 60 days which is extendable by 30 days as per Section 128 of the Customs Act 1962. It is found that the appeal filed by the appellant before the Commissioner (Appeals) is much beyond the prescribed time limit. The Commissioner (Appeals) have no powers or authority to relax or condone the delay for more than 30 days. Therefore, we find that the impugned Order in Appeal dismissing the appeal field by the appellant as not maintainable is proper and legally correct. - Decided against the appellant - Appeal No. : C/11463/2015 - Order No. A/10332 / 2016 - Dated:- 22-4-2016 - MR. P.M.SALEEM, MEMBER (TECHNICAL) For the Appellant : Shri N Gheewala, Consultant For the Respondent : Shri S K Shukla, Authorised Representative ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nately the courier misplaced the said documents and could not submit the appeal to the Office of the Commissioner (Appeals). The appellant came to know about non-filing of the appeal only much later when the Dept had taken steps for recovery of the dues at which point of time they made enquiries with the courier and learned that the courier had misplaced the appeal papers. Therefore, they filed a fresh appeal with the Commissioner (Appeals) with the delay of more than two years. The Ld Counsel submits that the circumstances should have been considered and the delay should have been condoned. He further submits that they have got strong grounds on merits and the matter should be heard on merits. In the alternative, he submits that the presen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... posed vide OIO no 35/ADC-HSN/O A/2012 dated 19.10.2012issed by Additional Commissioner, Customs, Ahmedabad. On receipt of this letter immediately it strucked to my mind about the appeal to be filed and immediately an advocate was consulted and accordingly I am filing appeal alongwith this application for condonation of delay fo favour of consideration by your honour. The appeal with condonation of delay was filed by us on 20.02.2013, through professional courier (receipt dated 20.2.2013 enclosed ). 5. The Ld Authorised Representative submits that it is clear from the above that the appellant has submitted the appeal through courier on 22.2.2013 whereas he had received the Order in Original on 31.10.2012, that is, the appeal was fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (S.C.), which held as follows: 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 ) can be availed for condonation of delay. The first proviso to Section 35 makes the position clear that the appeal has to be preferred within three months from the date of communication to him of the decision or order. However, if the Commissioner is satisfied that the appellant was prevented by sufficient caus ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
