2014 (9) TMI 1077 - AT - Central Excise

Condonation of delay - Held that - we find that the First Appellate authority has dismissed the appeal for filing the appeal before him belatedly. Before us also, there was a delay of 140 days for filing the appeal. In our view, since the First Appellate Authority has dismissed the appeal for filing the appeal belatedly beyond the condonable period as provided under the statute we find that the first appellate authority has followed the statute correctly. It is settled law that the First Appellate authority or any other forum has no power to condone the delay for filing the appeal beyond the period as prescribed in the relevant statute, in this case Central Excise Act, 1944 - appeal dismissed - delay not condoned.

Summary

The judgment by Appellate Tribunal CESTAT Ahmedabad in 2014 (9) TMI 1077 addressed a delay in filing an appeal under the Central Excise Act, 1944. The appeal was dismissed due to the delay of 140 days, as the First Appellate Authority correctly followed the statute in not condoning the delay. The application for condonation of delay, stay petition, and appeal were all dismissed.