ADITYA FLEXIPACK Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THE present appeal has been filed under Section 35G of the Central Excise Act, 1944 (hereinafter referred to as the 'Act') against the order dated 12 -9 -2011 passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (hereinafter referred to as the 'Tribunal'), whereby the appeal has been dismissed as not maintainable. Briefly stated, the facts giving rise to the present appeal are as follows: - -

(2.) FEELING aggrieved, the appellant filed an appeal before the Customs, Excise and Service Tax Appellate Tribunal, New Delhi. The Tribunal by the impugned order had dismissed the appeal as not maintainable on the ground that the Commissioner (Appeals) had no power to condone the delay beyond a period of 30 days.

(3.) WE have heard Sri Praveen Kumar, learned counsel for the appellant and Sri S.P. Kesarwani, learned Senior Standing Counsel appearing for the Revenue.