2013 (12) TMI 1085

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..... iod of delay prescribed under Section 85 of the Finance Act 1994 – Following Singh Enterprises Vs. Commissioner [2007 (12) TMI 11 - SUPREME COURT OF INDIA] - Section 5 of Limitation Act 1963 was not applicable and that the Commissioner (Appeals) was not empowered, under Section 35 of the Central Excise Act, to condone any delay beyond the condonable period of delay (30 days) prescribed – the order .....

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..... 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 received by the party on 23.07.2010 and an appe .....

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