9911796707
TMI Blog2011 (4) TMI 829X X X X Extracts X X X X X X X X Extracts X X X X ..... of the period, which is within the powers of the Commissioner (Appeals) to condone - See Wimco Limited vs. CCE, Mumbai (2003 (7) TMI 550 - CESTAT, MUMBAI) & Collector Central Excise vs. S.A.I.L. Rourkela Steel Plant (1991 (9) TMI 212 - CEGAT, CALCUTTA) - Admittedly, by applying the provisions of General Clauses Act and the ratio of the Tribunal decisions referred supra, the date of receipt of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... udicating authority was received by the appellants on 09.7.2007, the fact admitted by both the sides. As such, the normal period to file appeal expires on 08.11.2007. The appeal was filed on 07.12.2007. In terms of the provisions of section 35B, Commissioner (Appeals) has powers to further condone the delay by another 30 days. 3. The appellate authority in the impugned order has observed that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e above legal issue was not raised before the Commissioner (Appeals) by the appellant who appeared in person and he admitted that the appeal was filed on 31st day. However, this being a question relating to the law, he submits that the impugned order be set-aside and matter be remanded to Commissioner (Appeals) for fresh consideration. 5. Admittedly, by applying the provisions of General Claus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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