2012 (11) TMI 29

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ppeals) dismissing an appeal on the ground that the appeal was filed beyond condonable period of delay was not liable to be interfered with by the Tribunal or a High Court. - Delay not condoned. - E/2721/2010 - - - Dated:- 13-1-2012 - SHRI P. G. CHACKO, J. Ms. Sabrina Cano, Superintendent (AR) for the Revenue. This application seeks waiver of pre-deposit and stay of recovery in respe .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d of delay of 30 days prescribed under the proviso to sub-section (1) of Section 35 of the Central Excise Act and, accordingly, he rejected the appeal on the ground of delay. 3. As rightly submitted by the learned Superintendent (AR), it is settled law that an appellate Commissioner of Customs, Central Excise or Service Tax has no power to condone any delay beyond the condonable period of dela .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X