ASHOK KUMAR TIWARI Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) HEARD ld. Counsel for the appellant and ld. Departmental Representative for the respondent. At the stage of considering the stay application, we dispose of the appeal, since a short issue is involved. We have heard the Counsel/representative of the parties and dispose of the appeal.

(2.) THE appeal is preferred by an assessee against the order of the Commissioner (Appeals), Customs, Central Excise, Allahabad, dated 2 -11 -2012 rejecting the appeal on the basis of the finding that the appellate Commissioner had no discretion to condone an appeal filed beyond the period of limitation prescribed by law.

(3.) THERE is no dispute between the parties as to the date the primary order was passed; the date on which the said order was received by the assessee and the date on which the appeal was preferred before the appellate Commissioner. In an application for condonation of delay and in the representation/statement made by one Shri Atindra Chaturvedi, a representative of the assessee/appellant before the appellate authority, it is averred that the appeal could not be filed as the authorized representative of the appellant was out of station. Neither from the appellate order nor from any material before us, in the present appeal, are any detailed reasons forthcoming as to the specific circumstances and the period during which the appellant/assessee was out of station and disabled to prefer the appeal, having regard to the fact that there was substantial delay, beyond the normal period of three months provided for preferring an appeal to the Commissioner (Appeals).