2014 (9) TMI 1077

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..... appeal for filing the appeal belatedly beyond the condonable period as provided under the statute we find that the first appellate authority has followed the statute correctly. It is settled law that the First Appellate authority or any other forum has no power to condone the delay for filing the appeal beyond the period as prescribed in the relevant statute, in this case Central Excise Act, 1944 .....

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..... since the First Appellate Authority has dismissed the appeal for filing the appeal belatedly beyond the condonable period as provided under the statute we find that the first appellate authority has followed the statute correctly. It is settled law that the First Appellate authority or any other forum has no power to condone the delay for filing the appeal beyond the period as prescribed in the r .....

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