TMI Blog2019 (11) TMI 1332X X X X Extracts X X X X X X X X Extracts X X X X ..... from the date of receipt of the adjudication order, which is an admitted fact on record, the appeal rejected by the Commissioner (Appeals) is proper and justified and cannot be interfered with at this juncture. With regard to filing of appeal and entertaining the same by the Commissioner (Appeals), the Hon ble Supreme Court in the case of Singh Enterprises vs. CCE, Jamshedpur [ 2007 (12) TMI 11 - SUPREME COURT ] has held that appeal preferred before the Commissioner (Appeals) beyond the period of three months cannot be entertained by the appellate authority. There are no infirmity in the impugned order passed by the learned Commissioner (Appeals) - appeal dismissed. - Misc. Application No. ST/ROM/86885/2018 in Appeal No. ST/87538/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the learned Commissioner (Appeals) vide the impugned order dated 03.08.2017, has rejected the appeal filed by the appellant on the ground that the appeal was preferred before him with a delay of 490 days. He has referred to the provisions of sub-section (3A) of Section 85 of the Finance Act, 1994 to state that the Commissioner (Appeals) has no power to condone the delay, if the appeal is filed beyond the period of three months from the date of receipt of the adjudication order. On a plain reading of such statutory provisions, it transpires that the statute in clear and ambiguous terms has prescribed the time limit, within which the appeal has to be preferred and the Commissioner (Appeals) was also empowered to condone the delay within the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, allow it to be presented within a further period of thirty days. (2) Every appeal under this section shall be in the prescribed form and shall be verified in the prescribed manner. 7. It is to be noted that the periods sixty days and thirty days have been substituted for within three months and three months by Act 14 of 2001, with effect from 11-5-2001. 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 logic of Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
