2012 (7) TMI 896 - SCH - Central Excise

Condonation of delay - Whether Tribunal was justified in non-suiting the appellant on the ground that Commissioner (Appeals) had no power to condone the delay beyond 30 days - Whether approach of the Tribunal in regard to condonation of delay of 120 days in filing the appeal before Commissioner (Appeals), is sustainable in law - Whether withdrawal of the second notice dated 14-12-2001, did not constitute sufficient cause for the Appellant not to pursue the matter any further? This resulted in filing of the appeal after a delay of 120 days?