TMI Blog2024 (3) TMI 353X X X X Extracts X X X X X X X X Extracts X X X X ..... bout 5 months - HELD THAT:- Commissioner (Appeals) has held that Since the appeal has been filed on 15.06.2018 i.e. after lapse of more that 5 months from the date of issuance of the impugned Order-in-Original, I conclude that the instant appeal has been filed even after lapse of extended time limit of one month and so the same is barred by limitation by virtue of section 85(3A) of the said Act. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... months after the condonable period. 2. On going through the Order-in-Appeal dated 20.12.2018 I felt that the Commissioner (Appeals) has held as under : 2. On perusal of case records, I find that, the instant appeal has been filed after lapse of almost 5 months of issuance of impugned Order-in-Original dated 29.12.2017. 3. Here, I observe that, the instant appeal should have been filed on or befor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Condonation of delay Appeal filed after 21 months from the date of service of order dismissed by Commissioner (Appeals) Writ petition filed against impugned order dismissed by High Court Appeal to be filed within 60 days from date communication of order Delay condonable upto further period of 30 days on sufficient cause being shown. Appellate authority having no power to allow appeal presented bey ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rmal period for preferring appeal. [para 8] ● Appeal Limitation power of High Court/Supreme Court to condone delay- supreme Court decision in 1998 (101) E.L.T. 9 (S.C.) on condonation of delay in filing appeal No law declared in the impugned decision to the effect that the Supreme Court can direct condonation even when the statute prescribed particular period of limitation. Such stand would ..... X X X X Extracts X X X X X X X X Extracts X X X X
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