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TMI Blog2016 (2) TMI 334X X X X Extracts X X X X X X X X Extracts X X X X ..... al period of appeal of two months is extendable by another one month by the ld. Commissioner (Appeals). However, the present appeal before him, was filed with further delay of more than three months and hence, he rejected the appeal as barred by limitation - Held that:- Commissioner (Appeals) cannot exercise powers beyond condonable period of limitation under Section 85 of the Finance Act, 1994. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l is before us against the order-in-appeal dated 19.08.2013 passed by the Commissioner of Central Excise, Customs Service Tax, Noida. Vide the impugned order, the ld. Commissioner (Appeals) dismissed the appellant's appeal on the ground of limitation in terms of Section 85 (3A) of Finance Act, 1994. No merit of demand has been discussed in the said order. 3. Aggrieved by the above order, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tute prescribes particular period of limitation, condonation is not possible beyond such period. 6. We have heard both sides and examined the records. The only point for decision is whether or not the Commissioner (Appeals) is legally correct in dismissing the appeal as time barred in this case. The admitted fact is that the original order dated 12.02.2013 was received by the appellant on 13.02 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld that when the statute prescribed a particular period of limitation, the court cannot direct condonation as that would render a specific provisions providing for limitation rather otiose. Hon'ble High Court of Gujarat in the case of Panoli Intermediate (India) Pvt. Ltd. - 2015-TIOL-1556-HC-AHM-CX-LB, held that there is no power to condone the delay beyond thirty days as provided by the provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on'ble High Court also observed that their powers under Article 226 of the Constitution of India do not enable them to override any statutory provision nor they can pass an order contrary to law. 7. Considering the clear legal provision and the case laws as mentioned above, we find that there is no ground to interfere with the order of the lower Appellate Authority in this case. Accordingly ..... X X X X Extracts X X X X X X X X Extracts X X X X
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