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TMI Blog2013 (3) TMI 566X X X X Extracts X X X X X X X X Extracts X X X X ..... a Commissioner (Appeals) did not have the power to condone any delay of appeal beyond the condonable period of delay prescribed under Section 35 of the Central Excise Act, 1944. The apex court further held that even this Tribunal, High Court, or even the Supreme Court could not condone such delay. - Appeal dismissed - Against the assessee. - ST/COD/02/2011 & ST/Stay/06/2011 in ST/06/2011 - - - Da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to deal with the appeal. 2. This appeal is directed against the appellate Commissioners order dismissing the assessees appeal (filed against an adverse order of the original authority) on the ground of limitation. The appellate authority found that the appeal had been filed with a delay of 10 months and noted that it had no power to condone such delay. Consequently, the assessees appeal came ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5) of Section 85 of the Finance Act, 1944 is three months. The assessee should have filed their appeal in the normal course within a period of three months (statutory period of limitation) and should not have delayed the filing of such appeal beyond a further period of three months (condonable period of delay) to be entertained on merits by the Commissioner of Service Tax (Appeals). The delay befo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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