9911796707
TMI Blog2008 (9) TMI 97X X X X Extracts X X X X X X X X Extracts X X X X ..... er to condone any delay of appeal beyond the condonable period of delay under Section 35 - appeal of the assessee was rightly dismissed by Commissioner, as time-barred - order of Commissioner does not call for interference - ST/175/2008 - 1087/2008 - Dated:- 29-9-2008 - Shri P.G. Chacko, Member (Judicial) and Shri P. Karthikeyan, Member (Technical) (Final Order No. 1087/2008 and Stay Orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e with the Commissioner (Appeals) on 29.1.2007 with a delay of 607 days, which was beyond the period condonable by the appellate authority. The learned Commissioner (Appeals), having found the delay to be beyond what was condonable by it under Section 35 of the Central Excise Act as applicable to service tax appeals, dismissed the appeal of the assessee as time-barred in view of the judgments of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in dismissing the assessee s appeal as time-barred inasmuch as the delay of that appeal was beyond the condonable period of delay. It is further submitted, as per the Delhi High Court's ruling in Delta Impex (supra), such an appeal cannot be condoned by this Tribunal either. - . 5. We find that the lower appellate authority is fully justified in having dismissed the assessee's appeal in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... permitted them to file a belated appeal within a month before the Collector (Appeals) The equitable relief granted by the apex Court to M/s. ITC Ltd. cannot be a precedent for the present appeals before us. In Lalitkumar's case (supra), the delay of 9 years and 2 months involved in the filing of appeal before the Tribunal was condoned by High Court and hence there was no question of the Tribunal e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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