TMI Blog2018 (11) TMI 23X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 85 of the Act, provides discretion to the Commissioner (Appeals) for condoning the delay up to a further period of three months, if the appeal is not filed within the stipulated period. On perusal of Section 85 of the Act, it reveals that the Commissioner (Appeals) can only entertain the appeal (with condonation of delay application) up to a period of six months from the date of receipt of the adjudication order by the assessee-appellant - In this case, since the appeal was preferred by the appellant after 826 days from the date of the order, the same is not maintainable for consideration by the Commissioner (Appeals). The appeal filed by appellant is dismissed. - Appeal No. ST/86080/2018 - A/87650/2018 - Dated:- 12-10-2018 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . V. MST.Katiji and Ors 1987 (28) ELT 185 (S.C.). (b) N. Balakrishnan v. M. Krishnamurthy 2008 (228) ELT 162 (S.C.) (c) Jitendra Pandey v. Commissioner of Central Excise Cus, Vapi 2018 (360) ELT 831 (Bom.) (d) Combined Engineerings Pvt. Ltd. v. Commissioner of Central Excise 2018 (360) ELT 931 (Tri. Del) (e) Sonia Overseas Pvt Ltd. v. Union of India and Ors. 2014-TIOL-1750-HC-P H-Cus 4. On the other hand, learned D.R. appearing for Revenue reiterated the findings recorded in the impugned order. He further submitted that since the learned Commissioner (Appeals) is a creature under the statute, the time limit prescribed therein should strictly be adhered to for entertaining the appeal filed by the appellant. In th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner (Appeals). With regard to adherence of time limit for filing of appeal before the Commissioner (Appeals), the Hon ble Supreme Court in the case of Singh Enterprises (supra) have held that Commissioner (Appeals), being a creature under the statute, is vested with the power to condone the delay within the time limit prescribed in the statute. The relevant paragraph in the said judgment is extracted herein below:- 8. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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