2017 (4) TMI 387

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.... D.S. Ladda, Advocate, for the Respondent. 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 ....

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....n of India, reported in 2004 (177) E.L.T. 99 (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 o....