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TMI Blog2018 (11) TMI 1620X X X X Extracts X X X X X X X X Extracts X X X X ..... donation has been vested in the Commissioner (Appeals) in terms of the proviso of Section 35(1) of the Act of 1944. Beyond those period of 30 days, the statue does not permit any kind of condonation to be allowed by the Commissioner (Appeals). Therefore, if the appeal of the Appellant was presented after the 30th day i.e. beyond the extended period of limitation it was not condonable. The Commissioner (Appeals) was forced by law to dismiss the appeal as being time barred. Since the Act of 1944 is a special Act, therefore, the provisions of the Act itself will have to be relied upon and other statues of limitation cannot be borrowed or adopted to overcome the rigors of the statue which has fixed a time frame of limitation - The power to c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f 1944') against the decision and order dated 28.06.2016 passed by the Hon'ble Central Excise Customs Service Tax Appellate Tribunal (for short, 'Tribunal'). The order of the Tribunal is Annexure P/1. 3. The Appellant had to move the said Tribunal when the Commissioner (Appeals) dismissed the appeal on the point of limitation since the appeal was preferred after the period of limitation which could not be condoned in terms of the Section 35 (1) of the Act of 1944. Section 35(1) of the Act of 1994 is reproduced here as under: 35. Appeals to [Commissioner (Appeals)] (1) Any person aggrieved by any decision or order passed under this Act by a Central Excise Officer lower in rank than a [Commissioner of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... finances of the Government of India. Therefore, in the wisdom of the Legislatures the adjudication of the disputes relating to the revenues at various levels are required to be heard and decided within a time frame, set in the statue itself. 6. Since the Act of 1944 is a special Act, therefore, the provisions of the Act itself will have to be relied upon and other statues of limitation cannot be borrowed or adopted to overcome the rigors of the statue which has fixed a time frame of limitation. 7. The power to condone the delay conferred upon the Commissioner (Appeals) ends if the appeal is preferred after 30 days of extended period and expiry of 60 days of initial limitation. 8. Learned counsel representing th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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