2015 (3) TMI 172 - AT - Central Excise

Condonation of delay - Last day of filing appeal was public holiday - Held that - expiry of prescribed period for filing appeal on a day, when the court is closed, the next working day would be treated as the last date of the limitation. In the present case, the appeal should have been filed before Commissioner (Appeals) on 15.11.2013 which was a holiday and the appellant on the next working day i.e. on 18.11.2013 filed the appeal. In our considered view, the appellant filed the appeal before Commissioner (Appeals) within the condonable period of extended period of limitation under Section 35 (1) of the Central Excise Act, 1944. Hence the Commissioner (Appeals) is empowered to condone the period of limitation with his discretionary powers. Accordingly, we set aside the impugned order and the matter is remanded back to the Commissioner (Appeals) to decide application of the condonation of delay in filing the appeals on merit in accordance with law - Delay condoned.

Summary

Issues:
1. Appeal dismissed as time-barred by Commissioner (Appeals).
2. Interpretation of the condonable period under Section 35(1) of the Central Excise Act, 1944.
3. Application of Section 4 of the Limitation Act regarding court holidays in filing appeals.
4. Discretionary power of the Commissioner (Appeals) to condone the period of limitation.

Analysis:
1. The appeals were dismissed by the Commissioner (Appeals) as time-barred, citing the appeal filed beyond the condonable period specified in Section 35(1) of the Central Excise Act, 1944.

2. The appellant argued that the appeal was filed within the extended period of limitation, relying on the provisions of Section 9 of the General Clauses Act, 1897, and the Tribunal's decisions in similar cases. The argument emphasized the exclusion of the holiday when calculating the last date for filing the appeal.

3. Section 4 of the Limitation Act was invoked to support the contention that when the last day for filing an appeal falls on a day when the court is closed, the appeal can be filed on the next working day when the court reopens. In this case, the appellant filed the appeal on the first working day after the holiday, which was deemed as the last day for filing due to the court closure.

4. The Tribunal, after considering the relevant legal provisions and the circumstances of the case, concluded that the appeal was filed within the condonable period of limitation. The Commissioner (Appeals) was deemed to have the discretionary power to condone the delay in filing the appeal. Consequently, the impugned order was set aside, and the matter was remanded back to the Commissioner (Appeals) for a decision on the application for condonation of delay on merit in accordance with the law. The appeals were allowed through remand, and the stay applications were disposed of accordingly.