M/S Singh Enterprises vs Commissioner Of Central ...

The Supreme Court held that under Section 35 of the Central Excise Act, 1944, the Commissioner (Appeals) has no authority to condone delays beyond the statutory period of 30 days after the initial 60 days for filing an appeal. The Court affirmed the High Court's dismissal of the writ petition, stating that the High Court's power under Article 226 of the Constitution does not extend to condoning delays in statutory appeals. The appeal was dismissed, upholding the lower court's ruling.