DEEPARJ UPADHAYAY Vs. C.C.E. RAIPUR

JUDGEMENT

(1.) The petitioner preferred an appeal under Section 35(1) of the Central Excise Act, 1944 against the order passed by Additional Commissioner, Customs and Central Excise. The Commissioner (Appeals), by order dated 13.11.2013, dismissed the appeal holding that the petitioner's appeal is barred by limitation and it has been held that the Commissioner (Appeal) has no power to condone the delay after expiry of the prescribed period of 60 days, being aggrieved against which this writ petition has been preferred by the petitioner.

(2.) Learned counsel appearing for the petitioner would submit that impugned order is unsustainable and bad in law and is liable to be set aside.

(3.) Per contra, learned counsel appearing for the revenue would rely upon the decision rendered by this Court in M/s Shri Sai Rolling Mill v. The Commissioner, Custom Central Excise and Service Tax and Others, (WPT No. 16 of 2017) decided on 19.04.2017 and would submit that the appeal preferred by the petitioner cannot be entertained.