Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Limitation and condonation of delay: appeal dismissed where statutory 30 day cap barred any condoning and relief.</h1> Limitation and condonation of delay is treated as a substantive bar: the statutory maximum thirty-day period for condoning delay cannot be exceeded, and ... Limitation - condonation of delay - statutory limit of thirty days for condonation - statutory bar on condoning delay beyond prescribed period - HELD THAT:- None present for the party, the matter however, has been heard on merits it turns out that the appeal has been filed against the order of the Commissioner (Appeals) which has disallowed the appeal being barred by limitation and being beyond the scope of his condoning powers, as it involved delay beyond 30 days which is maximum statutory limit permitted for condonation. Learned AR seeks to rely on the decision in the case of Singh Enterprises Vs. CCE, Jamshedpur- [2007 (12) TMI 11 - SUPREME COURT]. In which it is mentioned that no Court has the of condoning power beyond what has been statutorily provided by the Act. - issue being no more res Integra - we are compelled to disallow the appeal on the ground of limitation. Appeal dismissed. Issues: Whether the appeal is barred by limitation and therefore beyond the condoning power of the Commissioner (Appeals), where the delay exceeds the maximum statutory period of 30 days.Analysis: The appeal challenges an order of the Commissioner (Appeals) which disallowed condonation of delay on the ground that the delay exceeded the maximum statutory period permitted for condonation. The Tribunal notes that statutory limits on condonation are binding and that no authority may exercise condoning power beyond what the statute permits. The decision in Singh Enterprises v. CCE (as relied upon by the respondent) is treated as authoritative for the proposition that condoning power cannot exceed the statutory provision, and this principle has been followed by this Bench in prior decisions.Conclusion: The appeal is barred by limitation and is beyond the condoning power of the Commissioner (Appeals); the appeal is therefore dismissed.
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