Commissioner (Appeals) has no power to condone delay beyond the period of 90 days in filing appeal

CESTAT, NEW DELHI BENCH Rajasthan State Mines & Minerals Ltd. V/s. Commissioner of Central Excise FINAL ORDER NO. ST/A/477 of 2012-CUs STAY ORDER NO. ST/S/729 of 2012-cus ST/STAY/1813 of 2012 APPEAL NO. ST/752 of 2012 JUNE 18, 2012 ORDER Mrs. Archana Wadhwa, Judicial Member After dispensing with the condition of pre-deposit, we proceed to decide the appeal itself as the issue stands covered against the appellant by various decisions of the Hon’ble Supreme Court. 2. It is seen that the Commissioner (Appeals) has rejected the appeal on the ground of time bar by observi...