M/S. SINGH ENTERPRISES vs COMMNR.OF CENTRAL EXCISE, JAMSHEDPUR&ORS

The Supreme Court upheld the dismissal of a Writ Petition challenging the order of the Commissioner (Appeals) under Section 35 of the Central Excise Act, 1944, which denied condonation of delay in filing an appeal beyond the statutory period. The Court clarified that the Commissioner lacks the authority to condone delays beyond the prescribed 30 days after the initial 60-day period. The Court also noted that the High Court's power under Article 226 does not extend to condoning such delays, affirming the lower court's ruling.