2006 (6) TMI 284

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the Appellant. Shri H.C. Verma, JDR, for the Respondent. [Order per : Justice R.K. Abichandani, President (for the bench)]. -  The applicant challenges the order of the Commisioner (Appeals), rejecting the application for condonation of delay after re-examining it pursuant to the directions given by the learned Single Judge of the High Court and finding that the Commisioner (Appeals)....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....was earlier rejected on 7-3-02. The learned Counsel relied upon the directions contained in the High Court order dated 29-7-2005 on the Commisioner (Appeals), "to hear and decide the application for condonation of delay filed by the State Government on merits." 3. The learned authorised representative for the department, submits that the Commisioner (Appeals) has obeyed the direction of th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....earned Single Judge of the High Court of Allahabad for deciding the application for condonation of delay filed by the State Government on merits. He could not have examined the legality of such direction even in the context of the specified statutory provisions containing the proviso to sub section (1) to Section 35 of the Central Excise Act, 1944. We have, however, noticed that a Division Bench j....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... was correct in upholding the decision of the Commisioner (Appeals) that the Commissioner (Appeals) had no power to condone the delay beyond the further period of 30 days from the expiry of the time within which the appeal ought to have been filed. The Central Excise Act, 1944 is a complete code and the provisions of Section 35 clearly indicate that the provisions of the Limitation Act were to app....