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2006 (3) TMI 654 - AT - Central Excise
Issues: Condonation of delay in filing appeal before the Commissioner under Section 35 of the CE Act.
Analysis: The case involved appeals filed beyond the statutory period specified in Section 35 of the CE Act. The Commissioner noted that the appeals should have been filed within 60 days from the date of communication of the decision or order by the Central Excise Officer. The proviso to Section 35 allows the Commissioner to condone a delay for an additional 30 days. In this instance, the appeals were filed after 218 and 216 days, respectively, from the receipt of the orders finalizing assessments for the period April 2002 to February 2003. The appellants argued that they were waiting for a speaking order and only realized later that they should have filed an appeal, requesting condonation of the delay. The learned Counsel representing the appellants contended for condonation of the delay, while the learned DR opposing the prayer argued that the Commissioner lacked the authority to condone a delay beyond the initial 60 days plus the additional 30 days as per Section 35 of the CE Act. The records revealed that the appellants had received the assessment finalization orders but did not file an appeal, instead, they requested a speaking order from the Asst. Commissioner. The delay exceeded 90 days, and the Commissioner was found to have no power to condone a delay beyond the statutory period specified in Section 35. Consequently, the appeals were dismissed as time-barred, and the applications for condonation of delay were also rejected. The Stay application related to the appeals was likewise dismissed. In conclusion, the judgment emphasized the importance of adhering to the statutory timelines for filing appeals under the CE Act and highlighted the limitations on the Commissioner's authority to condone delays beyond the prescribed period. The decision underscored the need for timely compliance with procedural requirements in legal matters to avoid dismissal on grounds of being time-barred.
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