2013 (3) TMI 700

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....(Appeals) has dismissed this appeal on the ground of filing of appeal after seven months and twenty-six days from the date of receipt of order-in-original. The appeal before the Commissioner (Appeals) is required to be filed within three months which is extendable to another three months. Undisputedly, the appeal is filed beyond the time limit (three + three months) prescribed under Section 85 of the Finance Act, 1994. There is no provision of law to condone the delay beyond the aforesaid period. In these circumstances, the appeal is liable to be dismissed. Accordingly, the appeal is dismissed. Stay petition is also disposed of." 2. The subject matter of challenge before the learned Tribunal was an order dated 17th November, 2009 pa....

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.... 610 = 1998 (101) E.L.T. 9 (S.C.), wherein the Apex Court in an identical case allowed the appeal to be filed within a month from the date of the order passed by the Supreme Court. Mr. Mitra, however, very fairly also drew our attention to the judgment in the case of Singh Enterprises v. Commissioner of Central Excise Jamshedpur & Ors., reported in (2008) 3 SCC 70 = 2008 (221) E.L.T. 163 (S.C.), wherein the following views were expressed : "ITC case was rendered taking note of the peculiar background facts of the case. In that case there was no law declared by this Court that even though the statute prescribed a particular period of limitation, this Court can direct condonation. That would render a specific provision providing for ....