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TMI Blog2023 (12) TMI 1212X X X X Extracts X X X X X X X X Extracts X X X X ..... upreme Court held that the period upto which the prayer for condonation can be accepted is limited by the proviso to sub-section (1) of Section 35 of the Act and the position is crystal clear that the appellate authority has no power to allow the appeal to be presented beyond the period of thirty days after the expiry period of sixty days. In view of the aforesaid decision of the Supreme Court in Singh Enterprises, the Commissioner (Appeals) did not commit any error in dismissing the appeal - Appeal dismissed. - HON BLE SHRI JUSTICE DILIP GUPTA , PRESIDENT And HON BLE P. V. SUBBA RAO , MEMBER ( TECHNICAL ) Mr. Pawan Kumar Nath , Advocate for the Appellant Mr. S. K. Meena , Authorised Representative for the Department ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of two months, allow it to be presented within a further period of one month. The discretion of the Commissioner to condone the delay is, therefore, circumscribed by the condition set out in proviso and the delay can be condoned only if the appeal is presented within a further period of one month after the expiry of the statutory period of two months, provided of course, he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within a period of two months. 3. In the present case, the order dated 28.11.2014 passed by the Additional Commissioner was assailed before the Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1944 which is pari materia to section 85 (3A) of the Finance Act, the Supreme Court clearly held that when the provision is very specific and provides that the delay can be condoned only if the appeal is presented within one month period after the expiry of the normal period of limitation of two months and section 5 of the Limitation Act would not apply, the Commissioner (Appeals) would not have the power to condone the delay beyond the extended period of one month. 6. The submissions advanced by the learned counsel for the appellant and the learned authorized representative appearing for the department have been considered. 7. In the present case, the appeal was presented before the Commissioner (Appeals) even beyond the extended pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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