2010 (6) TMI 279

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.... Mrs. Archana Wadhwa, Judicial Member - Nobody appeared for the appellant. We also note that the appellants were unrepresented on the last occasion when the matter was adjourned to today. We have accordingly, heard learned JDR and have gone through the impugned order of Commissioner (Appeals). We find that there is a delay of around six months in filing the present appeal, which stands contribut....

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....ons in respect of central excise that the Commissioner (Appeals) has no power to condone the delay beyond the extended period of thirty days.   (i) The Hon'ble Delhi High Court in the case of M.R. Tobacco (P.) Ltd. v. UOI 2004 (178) ELT 137 (Delhi) held as under : Power of Commissioner (Appeals) - Limitation - The Commissioner (Appeals) had no power to condone the delay beyond the further ....

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....ons of Limitation Act, 1963 so far as limitation period of appeal are concerned, are not applicable - Section 35 of Central Excise Act, 1944. Appeal - Limitation - Sufficient cause for extension - Express provision of section 35 of Central Excise Act, 1944 put a ceiling on powers of the Commissioner (Appeals) even on production of proof of sufficient cause - In view of that, general provision of s....