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2018 (4) TMI 765

ondone the delay - In the instant case, the petitioner has received the copy of order of appeal on 06.08.2012 and he filed appeal on 20.02.2013 it is beyond the period of 90 days and, therefore, it has rightly been dismissed by the appellate authority. - The appellate authority has no jurisdiction to condone the delay beyond 30 days in filing the appeal - petition dismissed. - WPT No. 41 of 20 .....

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that impugned order is unsustainable and bad in law and is liable to be set aside. 3. Per contra, learned counsel appearing for the revenue would rely upon the decision rendered by this Court in M/s Shri Sai Rolling Mill v. The Commissioner, Custom Central Excise and Service Tax and Others, (WPT No. 16 of 2017) decided on 19.04.2017 and would submit that the appeal preferred by the petitioner can .....

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ppellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of sixty days, allow it to be presented within a further period of thirty days.] 6. The aforesaid provision clearly provides that the Appellate Authority can condone the delay up to 30 days at the most. Therefore, if the appeal is not filed beyond 90 days, the Appellate Authority has no jurisdiction t .....

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sible period provided under the statute. The period up to which the prayer of condonation can be accepted is statutorily provided. It was submitted that the logic of Section 5 of the 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 da .....

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oning delay only up to 30 days after the expiry of 60 days which is the normal period for preferring appeal. Therefore, there is complete exclusion of Section 5 of the Limitation Act. The Commissioner and the High Court were therefore justified in holding that there was no power to condone the delay after expiry of 30 days' period. 8. The aforesaid decision has been followed with approval agai .....

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