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2011 (9) TMI 702

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..... eld that:- Commissioner (Appeals) has no power to condone the delay which is beyond the period prescribed under the Act. Decided against assessee. - E/1481/10 - - - Dated:- 16-9-2011 - Mr. S.S. Kang, Mr. Sahab Singh, JJ. Appearance: Shri Ashish Philip Abraham, Advocate, for appellant Shri Navneet, Authorised Representative (SDR), for respondent Per: S.S. Kang Heard both sides .....

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..... list the appeal and the Commissioner (Appeals) informed the appellant that no appeal has been received in his office. Thereafter the appellant made enquiry and it was found that the courier company had delivered the appeal papers in the office of the Assistant Commissioner of Central Excise and thereafter the same were forwarded to the office of the Commissioner (Appeals), hence there is no delay .....

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..... ave been received in the office of the Assistant Commissioner, Aurangabad, the appellant had not made any effort to file the appeal before the Commissioner (Appeals) within the period of limitation. In view of this, there is no bona fide on the part of the appellant to show that they had filed the appeal within the normal period of limitation. 5. The contention of the appellant is that the appea .....

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..... e Tribunal, whereby the Tribunal held that where the appeal papers were delivered in the office of the Commissioner, the office of the Commissioner should have forwarded the papers to the office of the Commissioner (Appeals). The facts of the present case are not parallel to the facts of the decisions relied upon by the appellant. In the present case there is an acknowledgment slip which was recei .....

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