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Judgment
Heard both sides through video conferencing and perused the appeal records.
I find that the Order-in-Original dated 20.09.2017 was received by the appellant on 10.10.2017 and the due date for filing the appeal before the First
Appellate Authority was on or before 10.12.2017. The appeal was filed by the appellant only on 15.01.2018 i.e. much beyond the statutory period of
60 (sixty) days and also condonable period of 30 (thirty) days as provided under section 35(1) of the Central Excise Act, 1944. Since the appeal was
filed beyond the condonable period, the learned Commissioner (Appeals) had no option, but to reject the appeal before him.
In view of the decision of the Hon’ble Supreme Court in the case of Singh Enterprises Vs. Commissioner of Central Excise, Jamshedpur [2008
(221) E.L.T. 163 (S.C.)], wherein it has been held that the Tribunal being a creation of statute is not competent enough to condone the delay beyond
the condonable period, accordingly, the appeal is dismissed on the above terms.
(Dictated and pronounced in the open Court.)