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TMI Blog2017 (1) TMI 872X X X X Extracts X X X X X X X X Extracts X X X X ..... he appeal filed by the petitioner- assessee as barred by limitation of 184 days. 2. Learned counsel appearing for the Commissioner of Appeals submitted that the Commissioner has no power to condone the delay beyond the period of 30 days in terms of Section 35(1) of the Central Excise Act, 1944, which provides for a period of 60 days for filing an appeal and the proviso thereto empowers the Commissioner of Appeals to condone the delay, provided such an appeal is filed within 30 days after the said prescribed period of 60 days. Section 35(1) of the Act reads as under; " 35. Appeals to Commissioner (Appeals) - (1) Any person aggrieved by any decision or order passed under this Act by a Central Excise Officer lower in rank than a Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e case of M/s.Practice Strategic Communications India Private Limited -versus- The Commissioner of Service Tax, in WP No.13917/2016 decided on 04.07.2016, wherein this Court has held as under; "11. In view of the above referred decision of this Court, if this Court finds that the authority has passed the order without jurisdiction or has exercised the power in excess of the jurisdiction or by over-stepping or crossing the limit of jurisdiction or that there is failure of justice, or it has resulted in gross injustice, it would be a case falling under the exceptional category for exercising the power under Article 226 of the Constitution and to interfere with the order of the original authority or the appellate authority, as the case may b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervations made by this Court in the above judgment and after giving opportunity of hearing to all concerned. 16. It is made clear that the appeal shall be decided within a period of three months from the date of compliance of the condition of deposit of the amount and cost to the respondent. It is also observed that the contentions of both the sides shall remain open to be considered before the appellate authority. The petition is allowed in the above terms. Rule made absolute." 5. Learned counsel for the petitioner-assessee further submitted before this Court that the pre-deposit conditions for maintaining the said appeal have been complied with by the petitioner-assessee. 6. In view of the aforesaid, this Court is of the opinion t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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