2017 (2) TMI 263

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....lely on the ground of limitation by observing as follows: "7. This appeal No.52/ST/2015-16 received in this office on 09/07/2015 against the order-in-original No.PUN/STC-001/ADC/018/2014-15 dated 28/02/2015 which was communicated to them on 07/03/2015 as stated in the ST-4 (Sr.No.4) on the ground that the proprietor was suffering from ill health and was not attending office duties regularly and hence were unable to file the appeal in time. The issue to be decided in this appeal is that whether this appeal can be entertained or it is time barred as per the provisions of Section 86 (3A) of the Act. 8. The order-in-original was received by the appellant on 07/03/2015 appeal against the same was required to be presented within....

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.... Enterprises Vs. CCE, Jamshedpur 2007-TIOL-231-SC-CX has held that Commissioner (Appeals) has no power to condone the delay beyond the period for which he is empowered under the law. The said decision squarely covers the issue involved in the present appeal and is binding on me." 3. Learned AR relies on the impugned order. 4. I have considered the documents on record. From the ground of appeal, it is seen that the appellant had approached the Additional Commissioner for rectification of mistake in the order-in-original by letter dated 22/04/2015 invoking Section 74 of the Finance Act. Section 74 of the Finance Act as follows: "SECTION 74. Rectification of mistake. (1) With a view to rectifying any mistake apparent from the re....