2013 (4) TMI 385 - AT - Central Excise

Belated return - Held that - The appellant herein had received the Order-in-Original on 16.01.2011 and he should have filed the appeals by 16.03.2011 and along with applications for condonation of delay by 16.04.2011. It transpires from the records that these appeals are filed on 28.05.2011 before the first appellate authority. The first appellate authority has correctly dismissed the appeals as barred by limitation as per the provisions of Section 35 of the Central Excise Act, 1944. No interfere in such an order required.

Summary

The Tribunal dismissed applications for condonation of delay in filing appeals as they were filed after the prescribed time limit. The appeals were dismissed by the first appellate authority due to being filed belatedly. The Tribunal upheld the dismissal, citing Section 35 of the Central Excise Act, 1944. Stay petitions and appeals were also dismissed.