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TMI Blog2019 (2) TMI 669X X X X Extracts X X X X X X X X Extracts X X X X ..... a Beevi, C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri R. Sai Prasanth, Advocate For the Appellant Shri B. Balamurugan, AC (AR) For the Respondent ORDER Per Bench The above appeal has been filed by the appellant against the order passed by the Commissioner (Appeals) who has dismissed the appeal on the ground of being time-barred. 2.1 On behalf of the appellants, Ld. Counsel Shri R.Sai Prasanth, Advocate appeared and argued the matter. He submitted that against the order of Commissioner (Appeals) appellant had approached the Hon ble Jurisdictional High Court and vide judgment dt. 03.12.2014, the Hon ble High Court had disposed the writ petition granting opportunity to the peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be considered on merits. He argued that the Hon ble High Court has only directed that the appeal has to be filed before CESTAT and the delay in filing the appeal has to be considered since the appellant had approached the Hon ble High Court. 3.2 With regard to the issue as to whether the disposal of appeal by Commissioner (Appeals), Ld. AR argued that in the case of Singh Enterprises Vs CCE Jamshedpur - 2008 (221) ELT 163 (SC), the Hon ble Apex Court has held that Commissioner (Appeals) has no powers to condone the delay beyond the period prescribed in the Section which would be at most 90 days. 4. Heard both sides. On perusal of the impugned order, we find that Commissioner (Appeals) has rejected the appeal on the ground of being ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wn. However, in the instant case, the petitioner filed the writ petition on 04.08.2008 and it is pending. 4. In the light of the above, the writ petition is disposed of by granting liberty to the petitioner to file an appeal before the CESTAT against the impugned order and while considering the question of limitation, the CESTAT shall exclude the period during which the write petition was pending before this Court i.e. from 04.08.2008 to till date. From the above extraction, we do not find that there is any direction to dispose the appeal on the merits of the case. When the commissioner (Appeals) has rejected the appeal on the ground of being time-barred, this Tribunal cannot go into the merits of the matter. We do not find any flaw ..... X X X X Extracts X X X X X X X X Extracts X X X X
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