TMI Blog2019 (12) TMI 935X X X X Extracts X X X X X X X X Extracts X X X X ..... no infirmity in the order of Commissioner (Appeals). Hon ble Supreme Court in the case of Singh Enterprises vs. CCE, Jamshedpur [ 2007 (12) TMI 11 - SUPREME COURT ] where it was held that it appears that the appellant has categorically accepted that on receipt of order the same was immediately handed over to the consultant for filing an appeal. The appeal stands dismissed, not only for want of prosecution but also on merits of the case. - Excise Appeal No. 52759 of 2018 [SM] - Final Order No. 51425/2019 - Dated:- 22-10-2019 - HON BLE MRS. RACHNA GUPTA, MEMBER (JUDICIAL) None for the Appellant. Ms. Tamanna Alam, Authorised Representative (DR) for the Respondent ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s which are in the name of other unit of the same group. Accordingly, vide show cause notice No. 753 dated 17.08.2015, the said amount of Cenvat credit alleged to be wrongly availed amount was proposed to be recovered along with the interest at the appropriate rate and the proportionate penalty. The said proposal was confirmed vide the order-in-original No. 19/2016-17 dated 29.12.2016. When it was assailed before Commissioner (Appeals), the appeal was rejected being barred by time. 4. Still being aggrieved the present appeal was filed. Since the order challenged is on the limited ground of limitation. The adjudication is confined only to the said aspect. It is observed from the record of this appeal that the original adjudic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. To my opinion also the reason is not sufficient to condone the delay. The appellant has failed even to specify the name of the concerned person and the date when he would have left the job. Above all, Commissioner (Appeals) has no statutory power to condone the delay beyond 90 days (60+30 days). The present appeal has been filed beyond said 90 days. Accordingly, I do not find any infirmity in the order of Commissioner (Appeals). 7. I draw my support from the case law of Hon ble Supreme Court in the case of Singh Enterprises vs. CCE, Jamshedpur reported in 2008 (221) ELT 163 (S.C.) it is held as follows:- 10. Sufficient cause is an expression which is found in various statutes. It essential ..... X X X X Extracts X X X X X X X X Extracts X X X X
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