Appeal dismissed for late filing despite condonation of delay - Commissioner lacks authority to extend time.

The Tribunal condoned a 109-day delay in filing an appeal due to a Consultant's road accident, allowing the appeal to proceed. However, the Tribunal dismissed the appeal as time-barred for being filed beyond the condonable period under the Central Excise Act, emphasizing the Commissioner (Appeals) lacks authority to condone delays beyond the Act's prescribed period. The judgment underscores the significance of complying with statutory timelines in appeal filings and the limitations on the Commissioner (Appeals) in condoning delays beyond specified periods.

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Issues involved: Delay in filing appeal, waiver of pre-deposit of duty and penalty, power of Commissioner (Appeals) to condone delay.

Delay in filing appeal: The applicant sought condonation of a 109-day delay in filing the appeal due to the Consultant's road accident, supported by a medical certificate. The Tribunal accepted the reason and condoned the delay, allowing the appeal to proceed.

Waiver of pre-deposit of duty and penalty: The applicant also filed for waiver of pre-deposit of duty and penalty, which was not specifically addressed in the judgment.

Power of Commissioner (Appeals) to condone delay: The Commissioner (Appeals) had dismissed the appeal as time-barred, citing the limitation period under the Central Excise Act. Referring to a Supreme Court decision in Singh Enterprises vs. CCE, it was held that the Commissioner (Appeals) lacks the authority to condone delays beyond the Act's prescribed period. As the appeal was filed beyond the condonable period, the Tribunal dismissed the appeal and the stay petition.

This judgment highlights the importance of adhering to statutory timelines in filing appeals under the Central Excise Act and the limitations on the Commissioner (Appeals) in condoning delays beyond the specified period.

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