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TMI Blog2017 (8) TMI 514X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 days delay on being satisfied that the appellant is prevented by sufficient cause in not filing the appeal within the period of 60 days - delay not condonable - appeal rightly dismissed and not maintainable. - E/20277/2017-SM - 21018/2017 - Dated:- 4-7-2017 - Shri SS Garg, Judicial Member Mr. M. M. Shetty, Advocate - For the Appellant Mr. Naveen Kushalappan A.S. - For the Respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (A) to condone the delay of 85 days in filing the appeal by stating that the delay is not intentional but incidental. The learned Commissioner (A) after considering the submissions of the appellant came to the conclusion that the appeal before him was filed on 3.8.2016 which is after the delay of more than 90 days after lapse of 60 days from the date of receipt of Order-in-Original. Further, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... LT 163 wherein Hon'ble Supreme Court has held that Commissioner (A) has no power to condone the delay beyond 30 days. Relevant paragraph 8 of the above judgment is reproduce herein below: 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted by the appellate authority to entertain the appeal. The proviso to sub-section (l) of Section 35 makes the position crystal 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 delay only up to 30 days ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant is prevented by sufficient cause in not filing the appeal within the period of 60 days. Admittedly, there is a delay of 91 days in present appeal and by relying upon the decision of the Hon'ble Supreme Court cited supra, the application for condonation of delay was rightly dismissed by the Commissioner (A) and consequently, the appeal was also dismissed. I do not find any infirmity ..... X X X X Extracts X X X X X X X X Extracts X X X X
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