2017 (4) TMI 387

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....dent. JUDGMENT [Judgment per : S.V. Gangapurwala, J]. - We have heard Mr. Choudhari, the learned counsel for the petitioner and Mr. Ladda, the learned counsel for the respondents. 2. Rule. Rule made returnable forthwith. With consent of parties, the petition is taken up for final disposal. 3. Grievance of the petitioner is that the appeal filed by the present petitioner before the Co....

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....(Ker.) = 2006 (2) S.T.R. 567 (Ker.), and AIRcell Digilink India Ltd. v. Commissioner of Central Excise, Jaipur, reported in 2004 (173) E.L.T. 31 (Tribunal) = 2006 (3) S.T.R. 386 (Tribunal) and submits that the Commissioner (Appeals) has no power to condone the delay of more than 30 days. 4. In the present case, the order-in-original was passed on 31-10-2012 and the appeal was filed on 27-2-2....