TMI Blog2019 (9) TMI 702X X X X Extracts X X X X X X X X Extracts X X X X ..... order appeal against. The delay herein was much more than the said period of 30 days. The application in hand is not sustainable for the said reason and also for the reason that in filing the appeal before this Tribunal, there has been a delay of more than a month and the reason mentioned in the application for the said delay not appears to be sufficient cause specifically in the absence of a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry 2019 vide which the appeal of the applicant against the order-in-original No. 30/AC/ADJ/CEx/JBP-I/2018 dated 26 March 2018 has been dismissed on the ground of limitation observing the delay in filing the appeal as that of 218 days. The Commissioner (Appeals) while relying upon the Section 35 has dismissed the said appeal. We are of the opinion that the Commissioner (Appeals) has no power to con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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