2021 (5) TMI 132

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....nt (AR) for the Respondent ORDER RAMESH NAIR : This appeal is filed against Commissioner (Appeals) order whereby the Commissioner (Appeals) has dismissed two appeals on the ground of time-bar as the appeals were filed before the Commissioner (Appeals) beyond the period of 90 days, which is an admitted fact. 2. Shri R.R. Dave, learned Consultant appearing on behalf of the appellant subm....

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....ground of time-bar by giving the following finding:- "6. I have gone through the impugned order, grounds of appeal and other record placed before me. I find that out of six appeals filed by the appellant mentioned in Table 1, Appeals No. 94/CUS/AHD/2017-18 and 96/CUS/AHD/2017-18, mentioned at Serial No. 1 and 3 of the Table 1 above were filed on 21.11.2017. The date of assessment in these....

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....) has ended as appeals were filed on 21-11-2017. Thus, I find that there is delay in filing appeals beyond mandatory period of 6O days. I hold that the present appeals were filed beyond extended period of further 30 days after lapse of mandatory period of 60 days from the assessment of bills of entry. I find no provisions in the law for condonation of delay beyond the further period of 30 days, an....

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....tatutory time period of 90 days i.e. 60days plus 30 days, is provided and beyond 90 days no power is vested with Commissioner (Appeals) to condone the delay. In this regard, this Tribunal passed an order in the case of Panoli Intermediate (India) Pvt. Limited, vide order No. A/10984/2014 dated 20.05.2014 which was upheld by the Larger Bench of the Gujarat High Court reported at 2015 (326) ELT 532 ....