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TMI Blog2021 (5) TMI 132X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the Hon ble Supreme Court in SINGH ENTERPRISES VERSUS COMMISSIONER OF C. EX., JAMSHEDPUR [ 2007 (12) TMI 11 - SUPREME COURT] and it was consistently held that the statutory time period of 90 days i.e. 60days plus 30 days, is provided and beyond 90 days no power is vested with Commissioner (Appeals) to condone the delay. The appellate authority has no power to condone the delay beyond the said 30 days - since the Commissioner (Appeals) has no power to condone the delay of beyond 90days, the impugned order does not bear any infirmity - appeal dismissed. - Customs Appeal No. 12655 of 2018 - A/11441/2021 - Dated:- 1-4-2021 - HON BLE MR. RAMESH NAIR, MEMBER (JUDICIAL) Shri R.R. Dave, Consultant for the Appellant Shri Dharme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CUS/AHD/2017-18, mentioned at Serial No. 1 and 3 of the Table 1 above were filed on 21.11.2017. The date of assessment in these two appeals is 08-08-2017 and 10-08-2017 respectively. The appellant has requested for condonation of delay in respect of both the appeals. However, I find that as per the relevant provisions of Section 128 of the Customs Act, 1962, the appeal has to be filed within 60 days, but in terms of the proviso, further 30 days time can be granted by the appellate authority to entertain the appeal. As per the proviso to Section 128(1), the appellate authority has no power to allow the appeal to be presented beyond further period of 30 days. Accordingly, by considering the date of assessment of bills of entry as 08-08-2017 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er (Appeals) to condone the delay. In this regard, this Tribunal passed an order in the case of Panoli Intermediate (India) Pvt. Limited, vide order No. A/10984/2014 dated 20.05.2014 which was upheld by the Larger Bench of the Gujarat High Court reported at 2015 (326) ELT 532 (Guj.). The Hon ble Supreme Court also, in the case of Singh Enterprises vs. CCE, Jamshedpur 2008 (221) ELT 163 (SC), held that appeal to be filed within 60 days from the date of communication of order. Further delay of 30 days is condonable on sufficient cause being shown. The appellate authority has no power to condone the delay beyond the said 30 days. 5. From the above settled position, since the Commissioner (Appeals) has no power to condone the delay of beyo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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