2007 (5) TMI 252

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....respect to the judgment and order passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi dated 7th July, 2003 whereby the Tribunal has confirmed the order passed by the Commissioner (Appeals). The Commissioner (Appeals) had dismissed the appeal filed by the appellant as being beyond the period of limitation. Section 35 of the Central Excise Act, 1944, hereinafter referred to as ....

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....oner (Appeals). 3. As far as the above statement of Mr. Nigam is concerned, a Division Bench of this Court has already taken a view in Doaba Rolling Mills (P) Ltd. v. CEGAT, New Delhi, 2004 (169) E.L.T. 258 (All.) wherein the Division Bench has held that if the statute provides for a period of limitation and further maximum period for which the delay can be condoned, the authority cannot extend....