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TMI Blog2019 (4) TMI 2148X X X X Extracts X X X X X X X X Extracts X X X X ..... tion offered for the abnormal delay of nearly 20 months is that the appellant concern was practically closed after 1998 and it was only opened for some short period. 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 reason. Thus, no case is made out to warrant interference in exercising of our powers confer under Article 226 of the Constitution of India - petition dismissed. - CHIEF JUSTICE ( S. K. SETH ) And JUDGE ( VIJAY KUMAR SHUKLA ) Shri H. S. Rajput, Advocate fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner of Central Excise (Appeals) as also the Tribunal being creatures of Statute are vested with jurisdiction to condone the delay beyond the permissible period provided under the Statute. The period upto which the prayer for condonation can be accepted is statutorily provided. It was submitted that the logic of Section 5 of the Indian Limitation Act, 1963 (in short the Limitation Act) can be availed for condonation of delay. The first proviso to Section 35 makes the position clear that the appeal has to be preferred within three months from the date of communication to him of the decision or order. However, if the Commissioner is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the afore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of nearly 20 months is that the appellant concern was practically closed after 1998 and it was only opened for some short period. 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 reason. I.T.C.s case (supra) was rendered taking note of the peculiar background facts of the case. In that case there was no law declared by this Court that even though the Statute prescribed a particular period of limitation, this Court can direct condonation. That would render a specific provision pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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