2019 (4) TMI 2148

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.... ORDER Shri H.S. Rajput, Advocate for the petitioner. Heard on the question of admission. This petition is directed against the order dated 29.1.2019 passed by the Customs, Excise & Service Tax Appellate Tribunal, Principal Bench, New Delhi whereby the appeal arising out of the order in Appeal dated 14.3.2018 passed by the Commissioner of Customs & Central Excise (Appeals) Bhopal was dismiss....

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....al relied on the decision of the Supreme Court in Singh Enterprises vs. CCE, Jamshedpur reported in 2008 (221) E.L.T. 163 (S.C.) . In the said decision, Supreme Court examine the provisions of Section 35 of the Central Excise Act, 1944 and it was held as under:- "8. The Commissioner of Central Excise (Appeals) as also the Tribunal being creatures of Statute are vested with jurisdiction to....

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....0 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 to be presented beyond the period of 30 days. The language used makes the position clear that the legislature intended the appellate auth....

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....pting or rejecting the explanation furnished for delay caused in taking steps. In the instant case, the explanation offered for the abnormal delay of nearly 20 months is that the appellant concern was practically closed after 1998 and it was only opened for some short period. From the application for condonation of delay, it appears that the appellant has categorically accepted that on receipt of ....