2003 (9) TMI 616

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....ent. [Order per : C.N.B. Nair, Member (T)]. - The above two appeals are directed against an order rejecting the appeals by the Commissioner (Appeals) on the ground of limitation. 2. The appellant does not dispute that the appeals were filed after a gap of 3 years and 4 months from the date of the order. Their submission is that during this period, the factory had been taken over by the SI....

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....ettled that statutory authorities like Commissioner (Appeals) cannot entertain an appeal filed beyond the permitted period under the Statute. Abhishek Auto Industries v. Commissioner of Customs, Mumbai (Import) [2003 (160) E.L.T. 695 (Tribunal) = 2003 (56) RLT 405 (CEGAT - Del.)]. The period for condonation of delay is also stipulated in the statute itself. The normal time as well as the period of....