2012 (6) TMI 125

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....E REVENUE.   Per Shri S.K.Gaule   Heard both sides.   2. The Applicant/Appellant filed this Appeal against the Order-in-Appeal No. 42/BOL/10 dated 25.03.2010 whereby the learned Commissioner (Appeals) has dismissed the appeal as non-maintainable, since it was filed beyond the time-limit prescribed under Section 35 of the Central Excise Act, 1944.   3. The contention of the ....

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.... filing the appeal before the Commissioner(Appeals). The contention is that due to that reason, they did not file any application for condonation of delay before the Commissioner (Appeals). Even if the delay is counted beyond sixty days, the delay works out to 19 days, which is condonable as per Section 35 and they should be allowed to file an application for condonation of delay before the Commis....