2010 (8) TMI 208

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....learned counsel appearing for the excise authorities.   The present appeal has been filed against the judgment and order dated 18.09.2009 passed by the Customs Excise & Service Tax Appellate Tribunal, New Delhi, in the appeal preferred by the present appellant. It appears that in the present case, the adjudication order was passed by the Assistant Commissioner of Central Excise on 7.10.200....

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....he Commissioner (Appeals) on 16.1.2009. The Commissioner (Appeals) vide order dated 30.4.2009 had held that he has no power to condone the delay beyond 30 days and as the appeal was filed beyond the extended period of 30 days, the appeal was dismissed on this ground. Feeling aggrieved, the appellant preferred an appeal before the Tribunal. The Tribunal following the decision of the Hon'ble Supreme....