https://www.taxtmi.com/caselaws?id=235519 The court dismissed the appeal seeking waiver of a penalty imposed under Section 11AC of the Central Excise Act, 1944 due to delayed filing before the Commissioner (Appeals). The applicant's request for condonation of the delay was rejected, as the Commissioner (Appeals) lacked the authority to extend the statutory filing period beyond what is allowed under Section 35(1) of the Act. The appeal was found to have been filed approximately 3 months late, leading to its dismissal without merit. The pre-deposit requirement was waived, and the appeal was rejected, with the judgment issued on 28/06/13. en-us Fri, 28 Jun 2013 00:00:00 +0530 Fri, 26 Jul 2013 13:12:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235519 The court dismissed the appeal seeking waiver of a penalty imposed under Section 11AC of the Central Excise Act, 1944 due to delayed filing before the Commissioner (Appeals). The applicant's request for condonation of the delay was rejected, as the Commissioner (Appeals) lacked the authority to extend the statutory filing period beyond what is allowed under Section 35(1) of the Act. The appeal was found to have been filed approximately 3 months late, leading to its dismissal without merit. The pre-deposit requirement was waived, and the appeal was rejected, with the judgment issued on 28/06/13. Case-Laws Central Excise Fri, 28 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235519