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TMI Blog2024 (6) TMI 786X X X X Extracts X X X X X X X X Extracts X X X X ..... for delay in filing the appeal. It is apparent from the reading of Section 128 that the Commissioner (Appeals) has not been provided to condone the delay beyond the period of 30 days. The Hon ble Supreme Court in the case of SINGH ENTERPRISES VERSUS COMMISSIONER OF C. EX., JAMSHEDPUR [ 2007 (12) TMI 11 - SUPREME COURT ] wherein the HSC has interpreted the Section 35F of Central Excise Act, 1944 which is pari-materia to Section 128 of the Customs Act, 1962. Thus, it is apparent from record of the appeal that maximum period to condone the delay available with Commissioner (Appeals) is only 30 days. Therefore, since the delay has been more than 30 days in filing the appeal, the appeal has rightly been rejected by the Commissioner (Appeals). T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s rejected the appeal on the ground of limitation as prescribed under Section 128 of the Customs Act, 1962 as he has no power to condone the delay beyond 30 days as per proviso 1 to Section 128 of the Customs Act, 1962. 3. We have heard both the sides. It will be relevant to have a glance at the provisions of Section 128 of the Customs Act, 1962:- Appeals to [Commissioner (Appeals)]. SECTION 128. (1) Any person aggrieved by any decision or order passed under this Act by an officer of customs lower in rank than a [Principal Commissioner of Customs or Commissioner of Customs] may appeal to the [Commissioner (Appeals)] [within sixty days] from the date of the communication to him of such decision or order : [Provided that the Commissioner (App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on ble Supreme Court decision reads as follows:- 8. The Commissioner 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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