2010 (7) TMI 349

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..... st date of filing the appeal is being Sunday then the next working day shall be the last date of filing the appeal - last date of filing of the appeal was 10-8-2008 being Sunday, the appeal would have to be filed by 11-8-2008. As the appeal has been filed on 10-9-2008 within 30 days of the last date of filing the appeal i.e. 11-8-2008, the delay is condonable by the Commissioner (Appeals) and it i .....

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..... he appellant on 10-9-2008 beyond a period of 60 days. As per the Section 128(1) of the Customs Act, 1962, the appeal is to be filed within 60 days before the Commissioner (Appeals). The period may be extended to further 30 days by the Commissioner (Appeals) as per the proviso of sub-section 128(1) of the Act. In this case, the Commissioner (Appeals) had dismissed the appeal on the ground that the .....

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..... visions of General Clause Act, 1987, Section 10 deals with the situation where the last date of filing the appeal is being Sunday then the next working day shall be the last date of filing the appeal. In this case also, as the last date of filing of the appeal was 10-8-2008 being Sunday, the appeal would have to be filed by 11-8-2008. As the appeal has been filed on 10-9-2008 within 30 days of the .....

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