2018 (8) TMI 1330

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..... ORDER Per: S K Mohanty This appeal is directed against the impugned order dated 07.12.2017 passed by the Commissioner of Central Excise & Service Tax (Appeals), Raigarh, in dismissing the appeal of the appellant on the ground of limitation. 2. Heard both sides and perused the records. 3. The learned Commissioner (Appeals) has recorded the findings that the adjudication order was received b .....

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..... he Commissioner (Appeals) is not statutorily empowered to condone the delay in filing the appeal beyond the prescribed time limit. Accordingly, the impugned order rejecting the appeal of the appellant on the ground of limitation cannot be interfered with by the Tribunal at this juncture. 5. Therefore, the appeal filed by the appellant is dismissed. (Dictated and pronounced in open Court)
Cas .....

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