2016 (2) TMI 783

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....ate For the Respondent : Shri R.K. Maji, (AR) ORDER This appeal is directed against Order-in-Appeal No. AV (57)69/2014 dated 20.03.2014 passed by the Commissioner wherein the Commissioner has dismissed the appeal of the appellant on limitation without going into the merits of the case. Being aggrieved by the order of the Commissioner (Appeals) the appellant has filed the present appeal as....

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....e also recorded the statement of the appellant under Section 14 of Central Excise Act, 1944. Thereafter a show-cause notice dated 19.07.2013 was issued for availing inadmissible credit of Rs. 4,79,852/- along with interest and penalty. The Adjudicating Authority vide Order-in-Original dated 22.11.13 served on the appellant on 06.12.2013 confirmed the demand. Thereafter the appellant filed appeal b....

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.... the appellant submitted that admittedly the appeal was filed after 97 days from the date of receipt of the order whereas it should have been filed within 60 days as per Section 35. He further submitted that there was bonafide reasons for the delay in filing the appeal before the Comm. as one Pramod S. Tiwari, the GM, who was looking after the administrative work was not available as his parents m....

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.... provisions of Section 35 and it has been held by the Tribunal in the case of Modern Synthetics 2004 (165) ELT 285 wherein it has been held by the Tribunal that appeal after expiry of period of limitation under Section 35 of Central Excise Act, 1944, the Commissioner is not empowered to condone any delay in excess of limitation period prescribed under Section 35 and the provision of Limitation Act....