TMI Blog2021 (8) TMI 1118X X X X Extracts X X X X X X X X Extracts X X X X ..... C. EX., JAMSHEDPUR [ 2007 (12) TMI 11 - SUPREME COURT] . The provisions of section 35 of the Central Excise Act, 1944 are pari materia with section 85(3A) of the Finance Act. The Supreme Court in Singh Enterprises, held that the period upto which the prayer for condonation can be accepted is limited by the proviso to sub-section (1) of section 35 of the Central Excise Act and the position is crystal clear that the appellate authority has no power to allow the appeal to be presented beyond the period of thirty days after the expiry period of sixty days. In other words, the appellate authority can entertain the appeal by condoning the delay only upto 30 days beyond the normal period for preferring the appeal, which is 60 days. Appeal di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n July 15, 2021, the matter was adjourned to August 25, 2021 as it could not be taken up. Today, when the matter has been called out, the appellant has not appeared to press the appeal. The appeal is, accordingly, being decided on merits. 3. A perusal of the appellate order indicates that against the order dated February 19, 2015 passed by the Assistant Commissioner, which the appellant has stated was received on March 15, 2015, the appeal was filed before the Commissioner (Appeals) on July 2, 2015. 4. Section 85(3A) of the Finance Act provides that an appeal shall be presented within two months from the date of the receipt of the decision provided that the Commissioner (Appeals) may, if he is satisfied that the appellant was prevente ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he communication to him of such decision or order provided that the Commissioner (Appeals) may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of sixty days, allow it to be presented within a further period of thirty days. 7. The provisions of section 35 of the Central Excise Act, 1944 are pari materia with section 85(3A) of the Finance Act. The Supreme Court in Singh Enterprises, held that the period upto which the prayer for condonation can be accepted is limited by the proviso to sub-section (1) of section 35 of the Central Excise Act and the position is crystal clear that the appellate authority has no power to allow the appeal to be presented beyond the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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