2009 (3) TMI 234

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..... s and perused the records. 3. The appeal has been filed against a communication from the Commissioner (Appeals) to the appellant, which reads as under : Please refer to your Appeal dated 5-12-2005, received in this office on 7-12-2005, against Order-in-Original No. 32/2004, dated 31-5-2004 passed by the Assistant Commissioner of Central Excise, Service Tax Division, Bangalore. On scrutiny, .....

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..... in the case of Rayman Shoe Co. v. CCE 2003 (151) ELT 551 (Trib. - Delhi) affirmed by Supreme Court in 2004 (172) ELT A84 (SC) has clearly held that the appeal beyond the period of limitation as mentioned in the statute cannot be condoned by the authorities. In view of this, we find that the appeal, which has been dismissed by the learned Commissioner (Appeals), is in accordance with law. We do no .....

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