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TMI Blog2022 (12) TMI 467X X X X Extracts X X X X X X X X Extracts X X X X ..... Original No. 29/ST/JC/NGP-II/2017 dated 09.01.2018 passed by the Joint Commissioner, GST & Central Excise, Commissionerate, Nagpur-II, Nagpur is upheld." 2.1 Commissioner (Appeals) has while dismissing the appeal observed as follows:- "11. As per the provisions of Section 85 of the Finance Act, 1994 the prescribed time limit for filing appeal before the Commissioner (Appeals) is two months and if sufficient reasons for not filing the appeal within prescribed time limit is shown, the Commissioner (Appeals) may allow it to be presented within a period of further one month. 12. Thus as per the provisions of Section 85 ibid, the Commissioner (Appeals) may allow the appeal to be presented within a further period of one month if he is satisf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner of Customs, Chennai 2001 (136) E.L.T. 1331 (Tri-Chennai) Appeal-Limitation - Condonation of delay period fixed by statute cannot be enlarged beyond three months from date of expiry of three months from date of receipt of order - Sections 128 and 129A of Customs Act 1962. [para 4] b. Delta Impex Vs. Commissioner of Customs (ACU), New Delhi 2004 (173) E.L.T. 449 (Del). Appeal to Commissioner (Appeals) - Limitation - Delay in filing appeal beyond 90 days - Condonation of - Applicability of Section 5 of Limitation Act, 1963 specifically excluded under Section 128 of Customs Act, 1962- Extension of time for a period of 30 days only can be condoned subject to satisfaction and not beyond that Tribunal committed no error in dismissing a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e-limit is specified or a condonable period is prescribed, then only delay within specified time or condonable period can be condoned, and no further Section 128 of Customs Act, 1962. [para 25] Appeal to Commissioner (Appeals) Limitation Appellate authority has no jurisdiction to extend limitation even in a "suitable" case for a further period of more than thirty days. Section 128 of Customs Act, 1962. [para 201] 14. In the present case, the appellant has filed the beyond the period prescribed for filing appeal under Section 85(3A) ibid, which is also beyond the period prescribed for condonation of delay by this appellate authority. Hence, I am constrained to dismiss the appeal as time barred without going into the reasons for such dela ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he following decisions:- * Singh Enterprises [2008 (221) ELT 163 (SC)] * Abhuyuday Co-operative Bank Ltd. [2021 (3) TMI 88 Bombay High Court] * Flemingo (Duty Free Shop) Pvt. Ltd. [2015 (315) ELT 321 (Bom.)] * Parsi Dairy Farm [2015 (320) ELT 376 (Bom.)] * Raj Chemicals [2012-TIOL-278-HC-MUM-CX] * Diamond Construction [2019 (2) TMI 1822-CESTAT-New Delhi] * Bilt Graphic Paper Products Ltd. [2019-TIOL-2354-CESTATMUM] 4.1 As the issue is well settled, I do not find any merits in the appeal filed by the appellant. 4.2 Accordingly the appeal is dismissed under Rule 20 of CESTAT (Procedure) Rules, 1982 for non-prosecution and also on merits following the Hon'ble Supreme Court decision in the case of Singh Enterprises [2008 (221) E ..... X X X X Extracts X X X X X X X X Extracts X X X X
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