2019 (4) TMI 938

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..... the appeal shall be filed before the Commissioner (Appeals) within two months from the date of receipt of the adjudication order. The said statutory provision has empowered the Commissioner (Appeals) for condonation of delay upto a further period of one month , if the appeal is not presented within the stipulated time frame of two months - thus, the Commissioner (Appeals) is not empowered to c .....

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..... und that the appeals were preferred before him beyond the stipulated time frame of 90 days from the date of receipt of the adjudication orders. For rejecting the appeals of the appellant, the Learned Commissioner (Appeals) has relied upon the judgment of Hon ble Apex Court in the case of Singh Enterprises Vs. Commissioner of Central Excise-2008 (221) E.L.T. 163 (SC). 3. On perusal of the impugn .....

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..... dmittedly, in this case, appeals were preferred by the appellant beyond the prescribed time limit provided in the statute. Thus, the Commissioner (Appeals) has rightly rejected the appeal on the ground of limitation. Therefore, I do not find any justifiable reason to interfere in the impugned order passed by the Learned Commissioner (Appeals). Accordingly, appeals filed by the appellant are dismis .....

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