2017 (4) TMI 1354

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.... Mr. V. D. Hon i/by Mr. Ashwin V. Hon For The Respondents : Mr. Dwarkadas S. Ladda ORDER: 1. The petition is filed for quashment of the order dated 30.07.2014 passed by the Commissioner (Appeals), Central Excise and Customs Aurangabad and the order dated 31.12.2013, passed by the Additional Commissioner, Central Excise, Customs and Service Tax, Aurangabad. 2. The petitioner is a compan....

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.... is contrary to the provisions of law. 3. The appeal tendered by the petitioner has been dismissed on the ground that same is preferred after lapse of condonable period i.e. 104 days. It is observed that section 35 of the Central Excise Act, 1944 mandates presentation of appeal to the Commissioner (Appeals) within 60 days from the date of communication of the decision. Proviso to section 35 emp....

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....oner of Central Excise, Jamshedpur and others, reported in (2008) 3 SCC 70. The Supreme Court has observed in para 8 of the judgment that "Commissioner and the High Court were therefore justified in holding that there was no power to condone the delay after the expiry of 30 days' period prescribed under the Act". In the matter of Commissioner of Customs and Central Excise Vs. Hongo India (P) L....

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....he Sales Tax and VAT under Assam Value Added Tax Act, 2003 and in identical situation, the Supreme Court has ruled that there is exclusion of provisions of section 5 of the Limitation Act and delay beyond the prescribed period of limitation is not liable to condoned under the scheme of the said Act. 7. For the reasons recorded above, we are of the view that the decision rendered by the Commissi....