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1 - 9 of 9 (0.23 seconds)Section 5 in The Limitation Act, 1963 [Entire Act]
Section 128 in The Customs Act, 1962 [Entire Act]
Article 226 in Constitution of India [Constitution]
Section 129 in The Customs Act, 1962 [Entire Act]
M/S Singh Enterprises vs Commissioner Of Central ... on 14 December, 2007
9. Hon'ble Supreme Court in the case of M/s Singh Enterprises Vs
Commissioner of Central Excise, Jamshedpur [2008 (221) ELT 163 (SC)]
has, inter alia, held that the Commissioner (Appeals) has no power to
condone the delay beyond the condonable period of 30 days. In this regard,
para 8 of the order is reproduced below:-
Khyati Ispat Private Limited vs Principal Commissioner, Central Tax ... on 2 March, 2022
13. Learned Counsel for the appellants relied on the decision of Coordinate
Bench at New Delhi Jagdish Ispat Pvt Ltd Vs Commissioner, CGST [2019
SCC OnLine CESTAT 7565].
The Commissioner Of Customs Zone Iii, ... vs Poonam Courier Pvt. Limited on 25 February, 2020
In the case of Commissioner of Customs-II Vs Poonam Courier Pvt Ltd
[2021 (376) ELT 60 (Bom.)], the Hon'ble High Court of Bombay has held as
follows:-
M/S Delphi Automotive Systems Pvt. Ltd. vs Cce And St Pune I on 4 May, 2021
He has further relied on Yapp India Automotive
Systems Pvt Ltd Vs CCE & ST, Pune-I [MANU/CM/0145/2018], wherein, the
Coordinate Bench at Mumbai has condoned the delay of 79 days and
remanded the matter back to the Commissioner (Appeals) for fresh
adjudication. In this case, the notice was received on 17.08.2016, during
which time the concerned person to file the appeal was not present and the
appeal was filed on 03.01.2017, immediately after the knowledge of the said
notice. This case is also distinguishable with the facts of the present case.
However, we find, in view of settled position of law, as cited supra, it is
(9)
C/30748-30757/2024
settled law that CESTAT, being a creature of statute, cannot go beyond the
provisions of the statute under which it has been created nor it can direct
any other authority working under the statute to act beyond the provisions
of the statute.
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