APOTEX RESEARCH PVT. LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) Writ Petition No. 49560/2016 is filed assailing the impugned order Annexure-H, dated 25-8-2016 passed by the respondent-Commissioner of Central Excise (Appeals-I), Bengaluru, rejecting the appeal filed by the petitioner-assessee as barred by limitation of 184 days.

(2.) Learned counsel appearing for the Commissioner of Appeals submitted that the Commissioner has no power to condone the delay beyond the period of 30 days in terms of Section 35(1) of the Central Excise Act, 1944, which provides for a period of 60 days for filing an appeal and the proviso thereto empowers the Commissioner of Appeals to condone the delay, provided such an appeal is filed within 30 days after the said prescribed period of 60 days. Section 35(1) of the Act reads as under :

(3.) Learned counsel for the petitioner-assessee has submitted that since the original order was communicated to the petitioner-company on 17-12-2015, but was served only on the security personnel and not on the authorized officer of the company, the same was not delivered properly in the office and escaped the notice of the company and the appeal could not be filed in time. However, this reason was not considered sufficient and more so in view of the statutory limitation contained in the first proviso to Section 35(1) of the Act, the respondent-Commissioner of Appeals could not exercise any discretion in the matter.