SINGH ENTERPRISES Vs. COMMISSIONER OF CENTRAL EXCISE JAMSHEDPUR

JUDGEMENT

(1.) Leave granted.

(2.) Challenge in this appeal is to the order passed by a Division Bench of the Jharkhand High Court dismissing the Writ Petition filed by the appellant. Before the High Court appellant had challenged the order passed by the Commissioner (Appeals, Central Excise and Service Tax, Ranchi dismissing the appeal filed by the appellant under Section 35 of the Central Excise Act, 1944 (in short the Act). The said order was challenged before the High Court by filing a Writ Petition. The Commissioner had dismissed the appeal only on the ground that it was filed after 21 months of the date of service of the original order and the appellate authority did not have power to condone the delay beyond the period of 30 days from the date of expiry of period of 60 days prescribed for filing the statutory appeal.

(3.) The Division Bench noted that since the Commissioner had no power of condonation beyond the statutorily prescribed period, therefore, the writ petition was without merit. Before the High Court reliance was placed on a decision of this Court in I.T.C. Ltd. vs. Union of India (1998) 8 SCC 610) to contend that the High Court had the power to condone the delay. This stand was not accepted by the High Court.