TaxTMI 
TaxTMI 
2023 (11) TMI 99
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....L ) Absent on Call for the Appellant Shri Manish Raj , Authorised Representative for the Respondent ORDER P. K. CHOUDHARY : When the matter was called none appeared on behalf of the Appellant nor any prayer for adjournment has been received. However, we observe from the records that the learned Commissioner (Appeals) has not decided the appeal on merits but have dismissed the appeal before h....
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....der this Act by a Central Excise Officer, lower in rank than a Commissioner of Central Excise, may appeal to the Commissioner of Central Excise (Appeals) [hereafter in this Chapter referred to as the Commissioner (Appeals)] within sixty days from the date of the communication to him of such decision or order : Provided that the Commissioner (Appeals) may, if he is satisfied that the appellant wa....
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....f Section 5 of the Indian Limitation Act, 1963 (in short the 'Limitation Act') can be availed for condonation of delay. The first proviso to Section 35 makes the position clear that the appeal has to be preferred within three months from the date of communication to him of the decision or order. However, if the Commissioner is satisfied that the appellant was prevented by sufficient cause from pre....
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....f the Limitation Act. The 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. 9. Learned counsel for the appellant has emphasized on certain decisions, more particularly, I.T.C.'s case (supra) to contend that the High Court and this Court in appropriate cases condoned the delay on sufficient cause be....