TMI Blog2019 (6) TMI 1437X X X X Extracts X X X X X X X X Extracts X X X X ..... on of 60 days starts running from the date of receipt of the impugned order. The same would in the present case would expire on or around 02 March, 2015. The appeal admittedly stands filed on 01 July, 2016 with a delay of 211 days - It is settled law that Commissioner (Appeals) has no powers to condone the delay beyond the period of 30 days as prescribed under the Act. Inasmuch as the delay in the present appeals in filing the appeal before Commissioner (Appeals) was to the extent of 211 days, the Appellate Authority has rightly rejected the appeal on the ground of time bar - appeal dismissed. - Excise Miscellaneous Application No.70079 of 2019, Excise Appeal No.70106 of 2019, Excise Miscellaneous Application No.70080 of 2019, Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... presentative on the same very date along with the cheque of the sanctioned amount by taking a proper acknowledgement thereagainst. The Commissioner (Appeals) further observed that the cheques for the sanctioned amount which were also handed over by the Revenue to the appellant on 02 December, 2015 itself which were credited in their bank account on 14 April, 2015 itself, thus establishing beyond doubt that the order impugned before him was handed over to the appellant on 02 December, 2015. As such he observed that there was delay of 211 days in filing the appeal before him, for which he has no powers to condone. 4. Learned advocate, Ms. Anshika Agarwal appearing for the appellant draws my attention to the dispatch register produced on r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... limitation of 60 days starts running from the date of receipt of the impugned order. The same would in the present case would expire on or around 02 March, 2015. The appeal admittedly stands filed on 01 July, 2016 with a delay of 211 days. It is settled law that Commissioner (Appeals) has no powers to condone the delay beyond the period of 30 days as prescribed under the Act. Reference can be made to Hon ble Supreme Court decision in the case of Singh Enterprises V/s CCE, Jamshedpur reported as 2008 (221) E.L.T. 163 (SC). 8. Inasmuch as the delay in the present appeals in filing the appeal before Commissioner (Appeals) was to the extent of 211 days, I am of the view that Appellate Authority has rightly rejected the appeal on the ground ..... X X X X Extracts X X X X X X X X Extracts X X X X
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