2013 (7) TMI 817

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..... nly on 08.08.2011 with a delay far beyond the condonable period of delay prescribed under Section 85 - Section 5 of Limitation Act 1963 was not applicable and that the Commissioner (Appeals) was not empowered – u/s 35 of the Central Excise Act to condone any delay beyond the condonable period of delay (30 days) - Court relied upon Singh Enterprises Vs. Commissioner (2007 (12) TMI 11 - SUPREME COUR .....

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..... order is not one on merits. He submits that an appeal filed by the party against the order-in-original was highly belated and the appellate authority rejected the same as time-barred after noting that the delay was far beyond the condonable period of delay prescribed by the statute. On a perusal of the records, we have found these submissions to be factually correct. The order-in-original was rec .....

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