2015 (11) TMI 875 - AT - Central Excise

Restoration of appeal - Appeal barred by limitation - Held that - Appellant had filed similar application for Restoration of Appeal on 11.8.2003 against the order dated 29.5.2009; which was dismissed. Secondly, I find that the appeal was dismissed by this Bench on a finding that the First Appellate Authority has no power to condone the delay beyond the period within which the assessee has to file appeal before him as provisions of Section 35 of Central Excise Act, 1944. In my view, whether liquidation or otherwise, the ratio of the judgement Apex Court in the case of M/s Singh Enterprises 2007 (12) TMI 11 - SUPREME COURT OF INDIA , will apply in this case. The First Appellate Authority in his impugned order clearly recorded that in the presence of the security guard of the company, the impugned order was pasted on the gate of the factory, and the appeal was filed almost after 6 months. - Decided against assessee.

Summary

The appellant's application for adjournment due to being in liquidation and company liquidation matters was dismissed. The appeal for Restoration of Appeal was also dismissed by the Bench. The First Appellate Authority had no power to condone the delay in filing the appeal. The application for Restoration of Appeal was dismissed by the tribunal.