2017 (10) TMI 1047

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....l Excise and the same was received on or about April 2016 by the Security Officer of the petitioner company and the last date for filing the appeal against the said order was two months from the date of receipt of the order i.e. 24.06.2016. But the appeal was filed before the Commissioner (A) on 09.11.2016 along with miscellaneous application for condonation of delay of four months 10 days (137 days). Thereafter, the Commissioner (A) vide order dated 19.01.2017 dismissed the condonation of delay application along with the appeal on the ground that it is beyond his powers to condone the delay of 137 days in filing the appeal by relying upon the decision of Hon'ble Supreme Court in the case of Singh Enterprises Vs. CCE - 2008 (221) ECT 163 (S....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e appeal could not be filed before the Tribunal in time because the impugned order was not traceable and further he has given the same reasons which he has given before the Commissioner for seeking the condonation of delay. 5. The Learned Counsel further submitted that the delay in filing the present appeal is not deliberate and intentional and has been caused on account of the reasons stated above. He further submitted that in the matter of condonation of delay, the Court should take liberal view and the matter should be decided on merits. 6. On the other hand, Learned AR strongly contested the application seeking the condonation of delay on the ground that the reasons for the delay are not sufficient. He further submitted that the a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....reme Court in the case of Singh Enterprises Vs. CCE - 2008 (221) ECT 163 (SC), has held that the Commissioner (A) has no powers to condone the delay beyond 30 days. The Hon'ble Supreme Court has held that section 5 of the Limitation Act is excluded. Para 8 of the decision is reproduced herein below: "Para 8  - The Commissioner of Central Excise (Appeals) as also the Tribunal being creatures of Statute are vested with jurisdiction to condone the delay beyond the permissible period provided under the Statute. The period upto which the prayer for condonation can be accepted is statutorily provided. It was submitted that he logic of Section 5 of the Indian Limitation Act, 1963 (in short the Limitation Act) can be availed for condo....