2003 (9) TMI 616

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.... Shri V. Valte, SDR, for the Respondent. [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....

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....submission of the learned SDR that it is well settled 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 i....