2011 (5) TMI 396

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..... ntertaining the appeal would have no power to condone the delay, considering the fact that the Commissioner (Appeals) has no power to condone the delay - Appeal is dismissed - 84 of 2011 - - - Dated:- 10-5-2011 - F.I. Rebello, C.J. and Prakash Krishna, J. REPRESENTED BY : Shri Arvind Kumar Shukla, for the Petitioner. S/Shri S.P. Kesarwani and B.K.S. Raguvanshi, for the Respondent. [ .....

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..... ppeal was filed on 23-1-2009. Section 35 of the Central Excise Act 1944 confers power on the Commissioner (Appeals) to entertain an appeal within sixty days from the date of communication of the order. Further power has been conferred on the Commissioner (Appeals) under the proviso to sub-section (1) of Section 35, to condone the delay of further period of 30 days. In the instant case, admittedly, .....

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