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TMI Blog2015 (10) TMI 2203X X X X Extracts X X X X X X X X Extracts X X X X ..... eyond three months and said fact has been affirmed by Hon’ble Apex Court in the case of Singh Enterprises (2007 (12) TMI 11 - SUPREME COURT OF INDIA). - Same view has been taken by the Division Bench of Allahabad High Court in the case of Doaba Rollling Mills (P) Ltd. (2004 (2) TMI 77 - HIGH COURT OF JUDICATURE AT ALLAHABAD) and Modi Distillery (2007 (5) TMI 252 - HIGH COURT OF JUDICATURE AT ALLAHABAD). Therefore, learned Commissioner (Appeals) have no power to entertain any appeal which is filed beyond the period prescribed under section 35(1) of Central Excise Act, 1944. - Decided against assessee. - Excise Appeal No.1625 of 2006 - FINAL ORDER NO. A/ 52324 /2015-EX(DB) - Dated:- 8-7-2015 - Shri Ashok Jindal, Member (Judicial) and Mr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rovisions of Section 35(1) of Central Excise Act, 1944 to condone the delay beyond 3 months.Against the said order, appellant is before us . 3. Learned Counsel for the appellant submits that the Hon ble High Court has directed the learned Commissioner (Appeals) to decide the application for Condonation of delay on merits, but without considering the merits, learned Commissioner (Appeals) has passed the order holding that as he has no power to condone the delay beyond three months,therefore,impugned order is not on merits and same is required to be set aside.He further, submits that it is an ex-parte order passed by the learned Commissioner (Appeals). 4. On the other hand, learned AR opposed the contention of the learned Counsel and su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase of Singh Enterprises (supra). 8.The Commissioner of Central Excise (Appeals) as also the Tribunal being creatures of Statute are vested with jurisdiction to condone the delay beyond the permissible period provided under the Statute. The period upto which the prayer for condonation can be accepted is statutorily provided. It was submitted that the logic of Section 5 of the Indian Limitation Act, 1963 (in short the Limitation Act) can be availed for condonation of delay.The first proviso to Section 35 makes the position clear that the appeal has to be preferred within three months from the date of communication to him of the decision or order. However, if the Commissioner is satisfied that the appellant was prevented by sufficient cau ..... X X X X Extracts X X X X X X X X Extracts X X X X
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