2017 (6) TMI 1106

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....Sham V. Walve, for the Respondent ORDER Per Court 1. The appeal filed by the petitioner is dismissed on the ground of delay. Learned Counsel for the petitioner submits that the petitioner was not given opportunity of hearing. 2. The petitioner had filed appeal under Section 35 of the Central Excise Act. The limitation period prescribed is 60 days and the petitioner had filed an appeal ....

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.... in "2008(221) E.L.T. 163 (SC)". So also as in the case of "M/s. Flemingo (Duty Free Shop) Pvt. Ltd. and Another Vs. The Commissioner of Customs (Appeal) Mumbai Zone I and Others" reported in "2015 (315) E.L.T. 321 (Bom)" 5. We have considered the submissions. The Apex Court in the case of Singh Enterprises, referred to supra has observed as under: "8. The Commissioner of Central Excis....

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....urther period of 30 days. In other words, this clearly shows that the appeal has to be filed within 60 days but in terms of the proviso further 30 days time can be granted by the appellate authority to entertain the appeal. The proviso to subsection (1) of Section 35 makes the position crystal clear that the appellate authority has no power to allow the appeal to be presented beyond the period of ....