Statutory delay condonation limit bars late appeal; first appellate order set aside and original rejection restored.

Where the statute allowed condonation of delay only up to 30 days, an appeal filed beyond that limit was incompetent and could not be entertained. The record supported the department's position that the first appeal was filed out of time, and the Commissioner (Appeals) had no jurisdiction to condone delay beyond the statutory ceiling. As the appeal was not maintainable on limitation, the merits of the rebate dispute were not examined. The revision was allowed in favour of the Revenue, the appellate order was set aside, and the original order rejecting the claim was restored.

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Issues: Whether the appeal before the Commissioner (Appeals) was barred by limitation and, if so, whether delay beyond the statutory period could be condoned.

Analysis: The record showed that the appeal was filed after a delay of 45 days. The statutory scheme allowed condonation only up to 30 days, and there was no power to extend the delay further. The finding that the delay was only 24 days was not accepted, as the available material supported the department's case that the appeal was filed beyond the permissible period. Since the appeal itself was not maintainable, the merits of the rebate dispute did not require examination.

Conclusion: The appeal was time barred and the Commissioner (Appeals) had no jurisdiction to condone delay beyond 30 days. The revision application was allowed in favour of the Revenue.

Final Conclusion: The impugned appellate order was set aside and the original order rejecting the claim stood restored because the first appeal was not maintainable on limitation.

Ratio Decidendi: Where the statute confers power on the appellate authority to condone delay only up to a fixed limit, any appeal filed beyond that limit is incompetent and cannot be entertained.

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