2018 (8) TMI 798

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....cate) for Appellant Shri Sandeep Kumar Singh (Dy. Commr.) AR for Respondent ORDER Per: Archana Wadhwa After hearing both the sides duly represented by Shri G.S. Bisht (Advocate) for the appellant and Shri Sandeep Kumar Singh (Dy. Commr.) AR for the respondent, we note that Commissioner (Appeals) had rejected the appeal on the point of limitation by observing that the appeal stands filed aft....

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....ided the matter on merits and has dismissed the appeal as barred by limitation, the Tribunal has to first decide as to whether the appeal was filed before the Commissioner (Appeals) within the limitation period or not. 2. Accordingly the matter stands fixed today and we have heard both the sides duly represented by Shri G.S. Bisht ld. Advocate for the appellant and Shri Sandeep Kumar Singh ld. AR....

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....inal is taken as 01.12.2010, the appeal filed by the appellant on 19.07.2012 is beyond the period for filing appeal as well as beyond the powers of Commissioner (Appeals) to condone the delay upto three months. The law i.e., as to whether the Commissioner (Appeals) has jurisdiction to condone the delay beyond the condonable period provided under the Statute stands declared by the Hon'ble Supreme C....

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....te on which the ROM Order was passed, has to be considered as the relevant date. We find that the issue stands considered by the Tribunal in the case of Sree Lotus Exports vs. Commissioner of Central Excise, Trichy reported at 2011 (24) S.T.R. 444 (Tri. Chennai) and in the case of United Corporation vs. Commissioner of C. EX. Chandigarh reported at 2016 (41) S.T.R. 494 (Tri. Del.), it stands held ....