2026 (7) TMI 1066

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....cal) For the Appellant : Ms. Shobhana Krishnan, Advocate For the Respondent : Smt. O.M. Reena, Authorized Representative ORDER PER: BENCH : Heard and perused the impugned order. We find that the Commissioner (Appeals) has dismissed the Appeal since the Appeal was filed with a delay of 86 days, which is beyond the condonable period of limitation. 2. Ld. Advocate Ms. Shobhana Krish....

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....clearly laid down 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 to be presented beyond the period of 30 days. The language used makes the posi....