{"id":257612,"date":"2004-04-22T00:00:00","date_gmt":"2004-04-21T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/bongaigaon-refinery-and-vs-cc-on-22-april-2004"},"modified":"2018-01-08T18:47:05","modified_gmt":"2018-01-08T13:17:05","slug":"bongaigaon-refinery-and-vs-cc-on-22-april-2004","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/bongaigaon-refinery-and-vs-cc-on-22-april-2004","title":{"rendered":"Bongaigaon Refinery And &#8230; vs Cc on 22 April, 2004"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Calcutta<\/div>\n<div class=\"doc_title\">Bongaigaon Refinery And &#8230; vs Cc on 22 April, 2004<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2004 (94) ECC 590<\/div>\n<div class=\"doc_bench\">Bench: S T C., M Bohra<\/div>\n<p id=\"p_1\">ORDER<\/p>\n<p>C. Satapathy, Member (T)<\/p>\n<p id=\"p_1\">1. Heard both the sides. The impugned order-in-original was passed on 14.5.93. It is the case of the appellants that they did not receive a copy of the same and only subsequently a copy of the same was received by them on 1.6.2001 under cover of a letter dt. 30.5.2001. Admittedly the appeal against the said Order-in-Original was filed before the Commissioner Appeals) only on 10.7.2002. Even if it has to be considered that the appellant received the Order-in-original only on 1.6.2001, still the appeal has been filed after more than a year on 10.7.2002. The Commissioner (Appeals) is a creature of the statute, which prescribes a time limit of 60 days for filing appeal before him. The statute also provides that the Commissioner (Appeals) can condone a delay up to 30 days beyond the period of 60 days. He has no power to condone delay in filing appeal beyond the statutorily prescribed period. As such, the impugned order passed by him rejecting the appeal as barred by limitation is legal and proper and calls for no interference. The present appeal against the said order is rejected.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Calcutta Bongaigaon Refinery And &#8230; vs Cc on 22 April, 2004 Equivalent citations: 2004 (94) ECC 590 Bench: S T C., M Bohra ORDER C. Satapathy, Member (T) 1. Heard both the sides. The impugned order-in-original was passed on 14.5.93. It is the case of the appellants that they [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-257612","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Bongaigaon Refinery And ... vs Cc on 22 April, 2004 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/bongaigaon-refinery-and-vs-cc-on-22-april-2004\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Bongaigaon Refinery And ... vs Cc on 22 April, 2004 - Free Judgements of Supreme Court &amp; 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