2014 (2) TMI 282

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....lant. Shri S.P. Kesharwani, Senior Standing Counsel (Indirect Tax), for the Respondent. ORDER The present appeal has been filed under Section 35G of the Central Excise Act, 1944 (hereinafter referred to as the 'Act') against the order dated 12-9-2011 passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi (hereinafter referred to as the 'Tribunal'), whereby the appeal ha....

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....t known, the appellant did not file any appeal within the stipulated period of 60 days. The appeal was filed on 23-9-2010 after expiry of the prescribed period of 60 days as well as the extended period of 30 days given to the Commissioner (Appeals) for condoning the delay. The Commissioner (Appeals) vide order dated 19-11-2010 dismissed the appeal on the ground that he has no power to condone the ....

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....nd delivered it only on 23-9-2010, then the appeal should have been treated as having been filed on the date when it was delivered to the courier, i.e. on 11-9-2010. 6. Reliance has been placed upon a decision of the Hon'ble Andhra Pradesh High Court in the case of Collector of Customs, Madras v. Union Carbide India Ltd., Calcutta - 1988 (38) E.L.T. 263 (A.P.), wherein the Hon'ble Andhra P....