2023 (11) TMI 99

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....sioner (Appeals) has not decided the appeal on merits but have dismissed the appeal before him as time barred. It is his observation that the Appellant has filed the appeal against the Order-in-Original dated 10.01.2017 which was communicated to the Appellant on 17.01.2017 and the Appellant was required to file the appeal on or before 17.03.2017 but the appeal was finally filed only on 15.05.2017 i.e. even after the condonable period of 30 days and accordingly the learned Commissioner (Appeals) had no option but to dismiss the appeal before him. 2. Hon'ble Supreme Court in the case of Singh Enterprises CCE, Jamshedpur 2008 3 SCC 70 = 2008 (221) E.L.T. 163 (S.C) held as under:- "6. At this juncture, it is relevant to take note of....

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....elay. 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 presenting the appeal within the aforesaid period of 60 days, he can allow it to be presented within a further period of 30 days. In other words, this clearly shows that the appeal has to be filed within 60 days but in terms of the proviso further 30 days time can be granted by the appellate authority to entertain the appeal. The proviso to sub-section (1) of Section 35 makes the position crystal clear that the appellate authority has no power to allow the appeal....