2010 (10) TMI 75 - HC - Central Excise

Condonation of delay - appeal was filed beyond 90 days - Commissioner (Appeals) rejected the application - on the ground that under the provision of Section 35 H of the Central Excise Act, 1944, he has power to condone the delay only up to 30 days and not beyond 30 days - Held that - In the case of Singh Enterprises Vs.Commissioner, C. Ex, - under section 35 H the Commissioner (Appeals) has no power to condone the delay beyond the period of 30 days - Appeal is dismissed

Summary

The High Court of Allahabad dismissed an appeal against the order of the Customs, Excise and Service Tax Appellate Tribunal due to delay in filing beyond the 90-day limit. The Commissioner (Appeals) rejected the application for condonation of delay citing Section 35H of the Central Excise Act, which allows condonation only up to 30 days. The Tribunal upheld this decision based on previous judgments by the Supreme Court. The appeal was dismissed as it had no merit.