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TMI Blog2016 (2) TMI 783X X X X Extracts X X X X X X X X Extracts X X X X ..... piry of 60 days which is the normal period of filing appeal. Therefore, keeping in view the above it is of the considered view that there is no force in the appeal of the appellant and consequently dismiss the appeal. Stay application is accordingly disposed of. - Application No. E/S/95590/14 In Appeal No. E/87447/14 - A/85326/16/SMB, S/85327/16/SMB - Dated:- 14-1-2016 - MR. S.S. GARG, MEMBER (JUDICIAL) For the Petitioner : Shri Dwarkadas S. Ladda, Advocate For the Respondent : Shri R.K. Maji, (AR) ORDER This appeal is directed against Order-in-Appeal No. AV (57)69/2014 dated 20.03.2014 passed by the Commissioner wherein the Commissioner has dismissed the appeal of the appellant on limitation without going into th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appeal was required to be filed within 60 days and as per the first proviso of the said sub-section the Commissioner (Appeals) may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the period of 60 days, allow it to be presented within a period of further 30 days. But in the present case, admittedly appeal was filed after 97 days of the date of the receipt of the order. Therefore, the same was dismissed without going into the merits of the case by the Comm. Aggrieved by the order of the Commissioner (Appeals) the present appeal has been filed. 3. The counsel for the appellant submitted that admittedly the appeal was filed after 97 days from the date of receipt of the order wherea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In this case the Tribunal has also distinguished the case of Jai Hind Bottling Co. P. Ltd. cited by the ld. Counsel for the appellant and Tribunal has observed that the said case is not applicable in the facts and circumstances of this case. Ld. AR further cited the decision of Singh Enterprises 2008 (221) ELT 163 wherein the Supreme Court has held that the proviso to sub-section (1) of Section 35 makes the position clear that the appellate authority has no power to allow the appeal to be presented beyond the period of 30 days. The language used makes the position clear that the legislature intended the appellate authority to entertain the appeal by condoning the delay of 30 days after expiry of 60 days which is the normal period of filing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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