RANE NSK STEERING SYSTEMS PVT LTD Vs. COMMISSIONER OF CENTRAL TAX & CENTRAL EXCISE, CHENNAI III COMMISSIONERATE

JUDGEMENT

(1.) Instant Civil Miscellaneous Appeals are filed against the common order, passed in Final Order Nos.41159-41168 of 2017, dated 29/6/2016, on the file of CESTAT, on the following substantial questions of law:-

(2.) Whether Tribunal is correct in dismissing the appeal filed by the appellant, on the only ground that the order of the Commissioner (Appeals) dismissing the appeal on the ground of delay is correct, on the basis of the conclusion that the Commissioner (Appeals) did not have the power to condone a delay of more than thirty days, when there is no such restriction on the powers of the Commissioner (Appeals) to condone the delay in filing beyond 30 days?

(3.) Whether the Tribunal is correct in coming to the above conclusion when the main provisions of Section 35 (1) do not prescribe a mandatory time limit for filing the appeal?