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TMI Blog2023 (11) TMI 1075X X X X Extracts X X X X X X X X Extracts X X X X ..... Jatin Mahajan, Advocate for the Appellant Ms. Jaya Kumari, Representative for the Department ORDER The appeal that was filed by the appellant before the Commissioner (Appeals) on 27.12.2017 to assail the order dated 29.12.2016 passed by the Additional Commissioner that was received by the appellant on 06.01.2017 was dismissed by the Commissioner (Appeals) as it was filed even after the expir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Del.)]. 4. The submissions advanced by learned counsel for the appellant and the learned authorized representative appearing for the department have been considered. 5. In order to appreciate the contentions advanced by the parties, it would be appropriate to reproduce section 85(3A) of the Finance Act and it is as follows : "85. Appeals to the Commissioner of Central Excise (Appeals). - (3A) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the Commissioner of Central Excise (Appeals) may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of two months, allow it to be presented within a further period of one month. The discretion of the Commissioner to condone the delay is, therefore, circumscribed by the condition set out in proviso and the delay can be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion before the Supreme Court in Singh Enterprises. Section 35 of the Central Excise Act, 1944 provides that any person aggrieved by any decision or order passed under the Act, may appeal to the Commissioner (Appeals) within sixty days from the date of the communication to him of such decision or order 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 ..... . It is, therefore, not possible to accept the contention advanced by the learned counsel for the appellant that the Commissioner (Appeals) should have condoned the delay as satisfactory explanation had been offered. The Commissioner (Appeals) was, therefore, justified in dismissing the appeal on the ground of limitation. 10. The present appeal is, therefore, liable to be dismissed and is dismiss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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