2013 (5) TMI 267 - AT - Central Excise

Appeal Dismissed Due to Late Filing; Commissioner Can't Extend Time

The appeal was dismissed as it was filed beyond the 60-day limitation period set by Section 35 of the Central Excise Act, 1944. The Commissioner (Appeals) ... Delay in filling appeal of 67 days beyond the initial period of limitation of 60 days - appeal dismissed - Held that:- The proviso to Section 35 authorises the Commissioner (Appeals), if satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of sixty days, to present an appeal within a further period of thirty days. No discretion is granted to the Commissioner (Appeals) to condone a delay of 67 days beyond the initial period of limitation of sixty days. Thus dismissal of the appeal is in conformity with the text and context of Section 35 of the Central Excise Act, 1944. The appeal was dismissed as it was filed 67 days beyond the 60-day limitation period set by Section 35 of the Central Excise Act, 1944. The Commissioner (Appeals) has no discretion to condone a delay beyond the initial 60 days. The dismissal of the appeal was found to be in line with the law, and the appellate order stands without any need for interference. The appeal was deemed misconceived and was accordingly dismissed.