2013 (7) TMI 817

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....GEMENT Order Per: P.G. Chacko This application filed by the appellant seeks waiver and stay but there is no representation for the applicant/appellant despite notice nor any request for adjournment. This matter came up before this bench on two earlier occasions also and, on both the occasions, there was none to represent the applicant/appellant despite notice. 2. In the above circumsta....

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....21) E.L.T. 163 (S.C)] is squarely applicable inasmuch as, in that case, the apex court held that Section 5 of Limitation Act 1963 was not applicable and that the Commissioner (Appeals) was not empowered, under Section 35 of the Central Excise Act, to condone any delay beyond the condonable period of delay (30 days) prescribed thereunder. Obviously, the decision of the lower appellate authority is ....