1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY NAGPUR BENCH, NAGPUR. Writ Petition NO.3175/2008 M/s. Spentex Industries Ltd. Vs. The Commissioner (Appeals) of Central Excise & Customs and others. Office Notes, Office Memoranda of Coram appearances, Court's orders or directions Court's or Judge's Orders and Registrar's orders. Mr. N.W. Sambre, Adv. for the petitioner. Mr. S.K. Mishra, Assistant Solicitor General for the respondents. Coram : B.H. Marlapalle and A.H. Joshi, JJ. Dated : 7th October, 2008. We have heard Mr. Sambre, learned counsel for the petitioner and Mr. Mishra, learned Assistant Solicitor General for the respondents. We have considered Section 35 of the Central Excise Act, 1944. In the impugned order, the Commissioner (Appeals) has held that the appeal filed by the petitioner was beyond the time of 184 days by deducting the period of limitation of 60 days and he has powers to condone further delay of 30 days. On this ground, by the impugned order the delay of 184 days could not be condoned, as has been stated under first proviso below Section 35 of the Central Excise Act, 1944. Mr. Mishra, learned Assistant Solicitor General has also produced a copy of the judgment in the case of 2 Singh Enterprises ..vs.. Commissioner of C. Ex., Jamshedpur : 2008 (221) E.L.T. 163 (S.C.). Hence, no interference is called for in the impugned order and the petition fails at the thresh-hold and the same is rejected summarily. JUDGE JUDGE Ambulkar.