9911796707
TMI Blog2010 (5) TMI 457X X X X Extracts X X X X X X X X Extracts X X X X ..... e of receipt of the Order-in-Original - appellant had filed application for condonation of delay of appeals for filing the appeals beyond 60 days as envisaged under Section 35 of Central Excise Act, 1944, but within 30 days - delay of 28 days and which is within the powers of the ld. Commissioner (Appeals) to condone and suffice to say, that the powers could have been exercised by the ld. Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant only on the question of limitation. 3. After hearing both sides for some time, we find that the appeals themselves could be disposed off and hence, after waiving the condition of pre-deposit of amounts involved, we take up the appeals for disposal. 4. Ld. Counsel submits that the appellant had genuinely filed appeals before the ld. Commissioner (Appeals) considering that this issue has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and preamble to the Order-in-Original clearly indicates that the appeal has to be filed within 60 days from the date of receipt of Order-in-Original. It is her submission that the appellants being a unit in organized sector should have filed appeals considering correct position of law. It is also her submission that the ld. Commissioner (Appeals) recorded that the appellant had not shown a proper ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taken steps for filing the appeal. As per the provisions of Section 85 of the Finance Act, the appeals under the Finance Act, 1994, can be filed within 90 days from the date of receipt of the Order-in-Original. It is also noticed that the appellant had filed application for condonation of delay of appeals for filing the appeals beyond 60 days as envisaged under Section 35 of Central Excise Act, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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