Condonation of delay beyond the statutory appeal period is unavailable when no sufficient cause is shown.

An appellate authority cannot condone delay in filing a refund appeal beyond the statutory limit where the governing scheme permits only a normal two-month period and a further thirty days on sufficient cause. The text notes that the appeals were filed with a delay of one month and twenty days, but no sufficient cause was shown before the Commissioner (Appeals) or the Tribunal. Applying the settled principle under Section 35 of the Central Excise Act, 1944, the commentary states that delay beyond the prescribed condonable period is not legally excusable, and the dismissal of the refund appeals was upheld.

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Issues: Whether the Commissioner (Appeals) could condone the delay in filing the refund appeals beyond the prescribed period under the statutory scheme.

Analysis: The appeals were filed after a delay of one month and twenty days, and no sufficient cause was shown before the Commissioner (Appeals) or before the Tribunal to justify condonation. Section 35 of the Central Excise Act, 1944 prescribes a normal period of two months for filing an appeal and permits condonation only upto a further thirty days on sufficient cause being shown. The decision follows the settled principle that the appellate authority has no power to condone delay beyond the statutorily permitted period.

Conclusion: The delay was not condonable beyond the statutory limit, and the dismissal of the appeals by the Commissioner (Appeals) was upheld.

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