9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (6) TMI 125 - AT - Central ExciseCondonation of delay - dismissal of appeal on ground of it being non-maintainable by Commissioner (Appeals) - assessee contended that delay was caused due to time-limit prescribed for filing the appeal being given as within 90 days from receipt of order in the impugned order - assessee filed the appeal on the 79th day - Held that - The impugned OIO was issued on 16.10.2007 and the appeal was filed on 07.02.2008 and if the time-period is reckoned from the date of dispatch, i.e.16.10.2007, there was a delay of 19 days in filing the appeal in terms of time-limit prescribed u/s 35. We find that the delay of thirty days beyond sixty days is condonable as per Section 35. Therefore, there was no delay in filing the appeal. In this situation, we remand the matter to the Commissioner (Appeals) to decide all aspects afresh.
Issues: Appeal dismissed as non-maintainable due to delay in filing - Contention of appeal filed within time limit - Request for condonation of delay.
In this case, the Applicant/Appellant filed an appeal against the Order-in-Appeal which was dismissed as non-maintainable due to being filed beyond the time-limit prescribed under Section 35 of the Central Excise Act, 1944. The contention put forth by the Applicant/Appellant was that the appeal was filed within the prescribed time limit, and therefore, there was no delay. They argued that the Order-in-Original stated the appeal could be filed within 90 days from the receipt of the order, and they filed it on the 79th day from the date of receipt. They further argued that even if there was a delay, it was condonable under Section 35. On the other hand, the learned AR contended that the appeal was filed beyond the time limit and was rightly dismissed as time-barred. The Tribunal noted that there was a delay of 19 days in filing the appeal, but as per Section 35, a delay of thirty days beyond sixty days is condonable. Therefore, they remanded the matter to the Commissioner (Appeals) to decide afresh, allowing the Applicant/Appellant to file a Condonation of Delay Application and granting a reasonable opportunity of hearing. The Appeal was allowed by way of remand, and the Stay Petition was disposed of accordingly.
|
