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TMI Blog2018 (4) TMI 765X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 41 of 2014 - - - Dated:- 5-4-2018 - Hon'ble Shri Justice Sanjay K. Agrawal For Petitioner : Mr. Pravin Kumar Tulsyan, Advocate. For Respective Respondents : Mr. Maneesh Sharma and Mr. Vinay Pandey, Advocate ORDER 1. The petitioner preferred an appeal under Section 35(1) of the Central Excise Act, 1944 against the order passed by Additional Commissioner, Customs and Central Excise. The Commissioner (Appeals), by order dated 13.11.2013, dismissed the appeal holding that the petitioner's appeal is barred by limitation and it has been held that the Commissioner (Appeal) has no power to condone the delay after expiry of the prescribed period of 60 days, being aggrieved against which this writ petition has been pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e aforesaid provision clearly provides that the Appellate Authority can condone the delay up to 30 days at the most. Therefore, if the appeal is not filed beyond 90 days, the Appellate Authority has no jurisdiction to condone the delay. In the instant case, the petitioner has received the copy of order of appeal on 06.08.2012 and he filed appeal on 20.02.2013 it is beyond the period of 90 days and, therefore, it has rightly been dismissed by the appellate authority. 7. In the matter of Singh Enterprises v. Commissioner of Central Excise, Jamshedpur and others (2008) 3 SCC 70, their Lordships of the Supreme Court has considered the aforesaid question and clearly held that provision of Section 5 of the Limitation Act is not applicable as S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... days after the expiry of 60 days which is the normal period for preferring appeal. Therefore, there is complete exclusion of Section 5 of the Limitation Act. The Commissioner and the High Court were therefore justified in holding that there was no power to condone the delay after expiry of 30 days' period. 8. The aforesaid decision has been followed with approval again by Supreme Court in the matters of Commissioner of Customs, Central Excise, Noida v. Punjab Fibres Ltd., Noida (2008) 3 SCC 73 Goodearth Steels (P) Ltd v. Commissioner of Central Excise, Kanpur (2008) 3 SCC 77. 9. In view of the aforesaid legal position, the appellate authority has no jurisdiction to condone the delay beyond 30 days in filing the appeal and le ..... X X X X Extracts X X X X X X X X Extracts X X X X
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