2024 (5) TMI 937

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....y the Appellant on the ground of delayed filing of the appeal. His findings are as under:- "9. While filing of appeal 24.05.2017, the appellant assessee has failed to substantiate his claim that the impugned order-in-original was received on 16.03.2017, as discussed under Para 6(a), above. Therefore, keeping in view of the fact that the appeal has been filed after more than four months from the date of issuance of the order-inoriginal, I conclude that the instant appeal has been filed even after lapse of extended time limit of one month and so the same is barred by limitation by virtue of section 85(3A) of the said Act. I also observe the issue of condonation of delay has been settled by the Hon'ble Supreme Court in the matter of Singh En....

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....upreme Court to condone delay - Supreme Court decision in 1998 (101) E.L.T. 9 (S.C.) on condonation of delay in filing appeal - No law declared in the impugned decision to the effect that Supreme Court can direct condonation evne when the statute prescribed particular period of limitation - Such stand would render specific provision providing for limitation rather otiose - Section 35 of Central Excise Act, 1944. [para 10] Therefore, in view of the facts, statutory provisions and judgment of the Hon'ble Supreme Court discussed above, I hold that the instant appeal is barred by limitation and so the same is not maintainable." 3. He has also held that the Appellant has not made the pre-deposit of 7.5% of the litigated amount. His findings....