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TMI Blog2017 (2) TMI 263X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant, the same needs to be re-calculated from 11/05/2015 when the order u/s 74 was received by the appellant - appeal allowed by way of remand. - ST/87456/15 - A/85425/17/SMB - Dated:- 17-1-2017 - Mr. Raju, Member (Technical) None for appellant Shri. BK Iyer, Supdt. (AR) for respondent ORDER Per Raju 1. The appellant, M/s.Omkar Engineers are in appeal against order of the Commissioner (Appeals) rejecting their appeal on the ground of limitation under Section 85 (3A). Aggrieved by the said order, the appellants are before the Tribunal. 2. No one appeared for the appellant. It is seen from the documents on record that the appeal has been rejected solely on the ground of limitation by observing as follows: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to Section 85 (3A) of the Act, had also expired on 07/06/2015 and the appellant has filed the present appeal on09/07/2015. Thus, I find that even after liberal use of the powers conferred on me under the said proviso, I am not competent in law to condone the subsequent delay of almost two months. Being a creature of the statute, unlike courts, I cannot exercise powers which are not conferred on me. Thus, I hold that the present appeal is hit by limitation of time bar and consequently the appeal is liable to be rejected as it is beyond my jurisdiction for condonation of delay in filing the appeal. 9 Further, I find that the Hon ble Supreme Court in the case of Singh Enterprises Vs. CCE, Jamshedpur 2007-TIOL-231-SC-CX has held that C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee or the Principal Commissioner of Central Excise or Commissioner of Central Excise or the Commissioner of Central Excise (Appeals). (4) An amendment, which has the effect of enhancing the liability of the assessee or reducing a refund, shall not be made under this section unless the Central Excise Officer concerned has given notice to the assessee of his intention so to do and has allowed the assessee a reasonable opportunity of being heard. (5) Where an amendment is made under this section, an order shall be passed in writing by the Central Excise Officer concerned. 53 (6) Subject to the other provisions of this Chapter where any such amendment has the effect of reducing the liability of an assessee or increasing the refund, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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