2009 (2) TMI 69

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....d challenging primarily order dated 09.02.2007 made by Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench, Ahmedabad (CESTAT) whereby order dated 30.08.2005 made by Commissioner (Appeals) came to be confirmed. 2. Heard Learned counsel for the petitioner. It was submitted that if the matter is restored to the file of the first appellate authority for a fresh hearing in accordan....

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....t. However, as the appeal in the present case was filed beyond the period of ninety days viz. sixty plus thirty, in absence of any power available with the appellate authority the appeal could not be entertained and was accordingly dismissed as being barred by limitation. CESTAT while passing the impugned order dated 09.02.2007 has stated that Commissioner (Appeals) was justified in holding that h....