2009 (8) TMI 17

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....direct Taxes), for the appellant. Mr. Jagmohan Bansal, Advocate, for the respondent. M.M.KUMAR, J. - This appeal filed under Section 35-G of the Central Excise Act, 1944 (for brevity, 'the Act') is directed against order dated 5.12.2007, passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (for brevity, 'the Tribunal). Alongwith the appeal, an application under Section....

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....h the order appealed against is received by the Commissioner of Central Excise or the other party. Accordingly, it has been urged that the remedy of seeking condonation of delay in filing the appeal under Section 5 of the Limitation Act is not available. Mr. Gurpreet Singh, learned counsel for the appellant revenue, however, has not been able to meet the aforesaid argument except stating that t....

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.... Court has held that the legislature has intended the Appellate Authority to entertain the appeal by condoning the delay only up to 30 days after expiry of 60 days, which is the preliminary limitation period for preferring an appeal. However, there is no such provision for condoning the delay in respect of an appeal to be filed before the High Court. Accordingly, it has been held that in the absen....