2010 (8) TMI 30

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..... prescribing period of limitation, being a special law would override general law. Also relied upon the case of Singh Enterprises vs. Commissioner of Central Excise, Jamshedpur and Ors. 2008 -TMI - 2805 - SUPREME COURT OF INDIA, holding that Appellate Authority has no power to condone delay beyond period of 30 days. Impugned order upheld. - 6543 of 2010 - - - Dated:- 9-8-2010 - Dr. Mukundakam .....

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..... y Commissioner, Central Excise, Gauhati by filing an appeal before the Commissioner (Appeals). The said appeal was filed on 6.10.2004 and by an order dated 15.10.2004, the Commissioner (Appeals) rejected the application filed by the petitioner seeking condonation of delay on the ground that the appeal is barred under the provisions of Section 35 of the Central Excise Act. 5. The aforesaid order .....

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..... could be presumed there is power to condone the delay on showing of sufficient cause. Necessarily then, the provisions of Section 5 would apply and, hence the Commissioner (Appeals) would have the power and jurisdiction to condone the delay even beyond a period of 30 days as laid down in Section 35. 7. We are unable to agree with the aforesaid view propounded by the learned counsel for the appel .....

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