2006 (1) TMI 505

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.... R. Bhagyadevi, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. -  After examining the records and hearing both sides, we are of the view that the appeal itself requires to be finally disposed of at this stage. Accordingly, after dispensing with the pre-deposit, we proceed to deal with the appeal. 2. The appeal is against an order passed by ld. Commissioner (Appe....

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....e had no power to condone this delay under Section 35 of the Central Excise Act. He was competent to condone the delay of up to 90 days only. Hence the impugned order. 3. It appears from the peculiar facts and circumstances of this case that the party was pursuing the appellate remedy in an erroneous manner. They did file an appeal within time, but at the wrong place. While this appeal was....