TMI Blog2016 (4) TMI 1170X X X X Extracts X X X X X X X X Extracts X X X X ..... e 60 days time which was given for filing the appeal before first appellate authority as per the provisions of Section 35 of Central Excise Act, 1944 - appeal not maintainable and is dismissed. - E/14139/2013-DB (Application No. E/Stay/14055/2013) - A/10806/2014 - Dated:- 10-4-2016 - MR. M.V. RAVINDRAN, MEMBER (JUDICIAL) MR. H.K. THAKUR, MEMBER (TECHNICAL) Represented by: For Asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r filing the appeal belatedly i.e. beyond the 90 days of receipt of the Order-in-Original. He draws our attention to Para 3 of the impugned order. 4. On perusal of the records, we find it so. Since the issue involved lies in narrow compass, after disposing the Stay Petition, we take up the appeal itself for disposal. 5. We find that the Commissioner (Appeals) in Para 3 has recorded as foll ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the delay is more than 30 days which is beyond the power of Commissioner (Appeals) to condone the delay. Hence, in view of the above, the appeal is liable to be dismissed. The Commissioner (Appeals) cannot condone the delay beyond the 30 days. 6. The above said factual findings as recorded by the first appellate authority are not contraverted by the appellant anywhere in the grounds ..... X X X X Extracts X X X X X X X X Extracts X X X X
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