2015 (12) TMI 1359

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....d on perusal of the records, We find that the Commissioner (Appeals) dismissed the appeal on the ground that the appeal was filed beyond the condonable period under Section 85 of the Finance Act, 1994. There is no dispute on the fact that the appellant received the adjudication order on 07-08-2012 and the appeal should have been filed on 05-11-2012 including the condonable period of limitation under Section 85 of the said Act. The appellant filed appeal on 01-02-2013. Hence the Commissioner (Appeals) rejected the appeal on the ground that he has no power to condone the delay beyond the condonable period of limitation. 3. Ld. Advocate on behalf of the appellant drew the Attention of the Bench to the Preamble of the adjudication Order. It is....

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....Excise (Appeals) dismissed the appeal as time barred under Section 35F of the Central Excise Act, 1944 read with Section 85 of the Finance Act, 1944, as the Appellate Authority has no power to condone the delay beyond the condonable period. The appellants only contention is that the preamble or the O-in-O mentions that the appeal would be filed within three months whereas Section 35 F was amended w.e.f. 28-05-2012 and the adjudication order was passed subsequently on 25-07-2012 i.e. after the amendment. 5. We find that the Hon'ble Supreme Court on identical issue of condonation of dealy in the case of Singh Enterprises (supra) held as under :- "8. The Commissioner of Central Excise (Appeals) as also the Tribunal being creatures of....