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TMI Blog2014 (4) TMI 875X X X X Extracts X X X X X X X X Extracts X X X X ..... deration before the Tribunal. Tribunal following the decision of the Apex Court in the case of Singh Enterprises Vs. Commissioner of Central Excise, Jamshedpur (2007 (12) TMI 11 - SUPREME COURT OF INDIA) has held that Commissioner (Appeals) is empowered only to condone the delay of 30 days and not beyond that, in terms of Section 35 of the Central Excise Act, 1944 and Section 5 of Limitation Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ved the view taken in the case of M/s Jai Hind Bottling Company (P) Ltd. Others Vs. Commissioner (Appeals), Central Excise, Allahabad and others, reported in 2002 UPTC, 1018 and directed the Tribunal to reconsider the matter. Since the said order has not been challenged by the department and is not being set aside by the Higher Court, is binding between the parties and, therefore, it is not open ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and not beyond it. Against the said order, the applicant filed appeal before the Tribunal. Tribunal upheld the view of Commissioner (Appeals), against which applicant filed appeal before this Court. This Court allowed the appeal with the following observations: The question in this appeal field under Section 35-G is whether the delay beyond the period prescribed by the aforesaid proviso could ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erprises Vs. Commissioner of Central Excise, Jamshedpur, (Supra), wherein it has been held that Commissioner (Appeal) is empowered only to condone the delay of thirty days in terms of Section 35 of the Central Excise Act, 1944 and Section 5 of Limitation Act, 1963 is not applicable. Following the said decision, the Tribunal has rejected the appeal and has affirmed the order of Commissioner (Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , in terms of Section 35 of the Central Excise Act, 1944 and Section 5 of Limitation Act, 1963 does not apply. Therefore, even if it is taken that the decision of this Court is binding upon the parties, it will not help the applicant because no positive view condoning the delay has been taken by this Court and matter has been remanded back for reconsideration. Thus, Tribunal has to decide the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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