TMI Blog2023 (11) TMI 99X X X X Extracts X X X X X X X X Extracts X X X X ..... s no power to condone the delay after the expiry of 30 days period. Thus, the Tribunal is not competent to condone the delay in filing of the appeal before the first Appellate Authority beyond the condonable period, and accordingly the appeal is dismissed. - HON BLE MR. P. K. CHOUDHARY, MEMBER ( JUDICIAL ) And HON BLE MR. SANJIV SRIVASTAVA , MEMBER ( TECHNICAL ) Absent on Call for the Appellant Shri Manish Raj , Authorised Representative for the Respondent ORDER P. K. CHOUDHARY : When the matter was called none appeared on behalf of the Appellant nor any prayer for adjournment has been received. However, we observe from the records that the learned Commissioner (Appeals) has not decided the appeal on merit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Section 5 of the Indian Limitation Act, 1963 (in short the Limitation Act ) can be availed for condonation of delay. The first proviso to Section 35 makes the position clear that the appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . It essentially means as adequate or enough. There cannot be any straitjacket formula for accepting or rejecting the explanation furnished for delay caused in taking steps. In the instant case, the explanation offered for the abnormal delay of nearly 20 months is that the appellant concern was practically closed after 1998 and it was only opened for some short period. From the application for condonation of delay, 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. If that is so, the plea that because of lack of experience in business there was delay does not stand to be reason. I.T.C. s case (supra) was rendered taking note of the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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