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TMI Blog2022 (8) TMI 769X X X X Extracts X X X X X X X X Extracts X X X X ..... as been filed by the appellant on 14.08.2019 before the Commissioner (Appeals). Thus the appeal has been filed approximately 866 days from the date of order-in-original i.e. 31.03.2017. As per Section 128 the Commissioner (Appeals) could have condoned the delay of 30 days beyond the 90 days allowed for filing the appeal. Hon ble Supreme Court in the case of Singh Enterprises [ 2007 (12) TMI 11 - SUPREME COURT] has held that From the application for condonation of delay, it appears that the appellant has categorically accepted that on receipt of order the same was immediately handed over to the consultant for filing an appeal. If that is so, the plea that because of lack of experience in business there was delay does not stand to be rea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibed time limit of 90 days as prescribed under the provisions of Section 128 of the Customs Act, 1962. However, in Form CA-1, the appellant declared the date of communication of the order in the month end of May 2017 which is far beyond the prescribed time limit of 90 days for filing the said appeal. 5. I also find that it is settled law that if something is required to be done by law in a particular manner and in a particular time line, it has to be done in that manner only and not in any other manner and such requirement of law cannot be condoned. In case of State of Jharkhand vs Ambay Cements 2004 (178) ELT. 55 (SC), the Hon'ble Supreme Could has held that: Exemption Grant of - High Court cannot grant exemption overlookin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the present appeal within the prescribed time limit of 90 days as prescribed under the provisions of Section 128 of the Customs Act, 1962 find that Section 128 provides that the appeal should be filed within 60 days from the date of communication of the order. Section 128 further states that the Commissioner (Appeals) may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of sixty days, allow it to be presented within a further period of thirty days. The Allahabad High Court in the matter of M/s. Doaba Rolling Mills (P) Ltd -2004 (169) ELT. 258 (All) has held that: if the statute provides for a period of limitation, and further maximum period for which the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appeals) could have at the most condoned a delay of 30 days in filing the appeal. In the present case the appeal has been filed by the appellant on 14.08.2019 before the Commissioner (Appeals). Thus the appeal has been filed approximately 866 days from the date of order-in-original i.e. 31.03.2017. As per Section 128 the Commissioner (Appeals) could have condoned the delay of 30 days beyond the 90 days allowed for filing the appeal. 3.5 Hon ble Supreme Court in the case of Singh Enterprises [2008 (221) ELT 163 (SC)] held as follows:- 6 . At this juncture, it is relevant to take note of Section 35 of the Act which reads as follows : 35. Appeals to Commissioner (Appeals) . - (1) Any person aggrieved by any decision or order p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the decision or order. However, if the Commissioner is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of 60 days, he can allow it to be presented within a further period of 30 days. In other words, this clearly shows that 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. The proviso to sub-section (1) of Section 35 makes the position crystal clear that the appellate authority has no power to allow the appeal to be presented beyond the period of 30 days. The language used makes the position clear that the legislature intended the appellate authority to entertain t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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