Commissioner (Appeals) lacked power to condone delay under Rule 173M where that extension power vested in the Commissioner.

Section 12E(2) of the Central Excise Act, 1944 was treated as overriding Section 12E(1), with the result that a Commissioner (Appeals) could not exercise powers or discharge duties reserved to a Central Excise officer. Because the power to extend the prescribed period for bringing goods back to the factory under Rule 173M vested in the Commissioner, the Commissioner (Appeals) had no authority to condone delay in that period. The condonation granted by the Commissioner (Appeals) was therefore without authority, and the Revenue's appeal succeeded.

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Issues: Whether the Commissioner (Appeals) had power to condone delay in bringing back the goods to the factory under Rule 173M in view of Section 12E(2) of the Central Excise Act, 1944.

Analysis: Section 12E(2) was treated as overriding Section 12E(1), with the effect that the Commissioner (Appeals) could not exercise powers or discharge duties conferred on a Central Excise officer. Since the power to extend the prescribed period under Rule 173M vested in the Commissioner, the Commissioner (Appeals) lacked authority to condone the delay.

Conclusion: The condonation of delay by the Commissioner (Appeals) was without authority and the Revenue's appeal succeeded.

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