2013 (5) TMI 257

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....Chacko This application seeks waiver and stay. On a perusal of the records, we have found the appeal itself fit for summary disposal. Accordingly, after dispensing with pre-deposit, we take up the appeal. 2. This appeal is against an order of the Commissioner (Appeals) rejecting the assessee's appeal filed against an adverse order of the original authority, as time-barred. A copy of the orde....

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....dpur [2008 (221) E.L.T. 163 (S.C)] wherein the apex court considered the question whether a Commissioner (Appeals) was empowered to condone any delay of more than 30 days under Section 35 of the Central Excise Act, and answered the question in the negative and, further, held that Section 5 of the Limitation Act 1963 was not applicable. The ruling of the apex court is equally applicable to service ....