IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE T.R.RAMACHANDRAN NAIR TUESDAY, THE 25TH MARCH 2008 / 5TH CHAITHRA 1930 C.E.Appeal.No. 13 of 2005() --------------------------- APPELLANT/APPELLANT ------------------------------------ M/S. CYBOLE HERBAL LABORATORIES PVT.LTD. KONNAKUZHY, CHALAKUDY, TRICHUR 680 721, REPRESENTED BY MANAGING DIRECTOR, P.N.BALARAM. BY ADV. SRI.T.M.CHANDRAN RESPONDENTS: RESPONDENTS ------------------------ 1. THE ADDITIONAL COMMISSIONER OF CENTRAL EXCISE AND CUSTOMS CALICUT COMMISSIONERATE CENTRAL REVENUE BUILDING, MANCHIRA, CALICUT 673 001. 2. THE COMMISSIONER OF CUSTOMS & CENTRAL EXCISE (APPEALS), CR BUILDING, I.S.PRESS ROAD, COCHIN 682 018. 3. THE CUSTOMS EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, SOUTH ZONAL BENCH, FKCCI-WTC BUILDING, K.G.ROAD, BANGALORE 560 009. BY ADV. SRI.P.PARAMESWARAN NAIR,ASST.SOLICITOR THIS CENTRAL EXICISE APPEAL HAVING BEEN FINALLY HEARD ON 25/03/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & T.R.RAMACHANDRAN NAIR, JJ. .................................................................... C.E. (Appeal) No.13 of 2005 .................................................................... Dated this the 25th day of March, 2008. JUDGMENT C.N.Ramachandran Nair, J. The appeal is filed against the order of the Tribunal dismissing an appeal as time barred. The Supreme Court has in SINGH ENTERPRISES V. COMMISSIONER OF CENTRAL EXCISE (2008(1) KLT SN 62(CASE NO.65) SC) held that Limitation Act is not applicable. Since the Tribunal had no power under the statute to condone delay beyond 30 days after expiry of 60 days time provided for filing of appeal, the Tribunal was disabled from entertaining the appeal. We do not find any ground to interfere with the order of the Tribunal rejecting the appeal. The appeal is therefore dismissed. C.N.RAMACHANDRAN NAIR Judge T.R.RAMACHANDRAN NAIR Judge pms