2021 (8) TMI 1111

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..... n the condonable period prescribed in the Statute - Since the Appellate Authority is a creature under the statute, the statutory mandates are strictly required to be complied by him. Since the appeal was dismissed by him on the ground of limitation, there are no infirmity in the said order passed by the Commissioner (Appeals). Appeal dismissed. - Excise Appeal No. 88477 of 2018 - A/86676/202 .....

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..... rt of the impugned order, the Learned Commissioner (Appeals) has relied upon the judgements of the Hon'ble Supreme Court in the case of Singh Enterprises 2008 (221) ELT 163 (S.C.) and Shanti Alloys 2010 (255) ELT A48 (S.C.), and of the Hon'ble Bombay High Court in the case of Makjai Laboratories Pvt. Ltd. 2011 (274) ELT 48 (Bom) and the Hon'ble Gujarat High Court in the case of D.R. In .....

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