2013 (7) TMI 677

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..... OMMISSIONER OF C. EX., JAMSHEDPUR [2007 (12) TMI 11 - SUPREME COURT OF INDIA] - Decided against assessee. - Appeal Nos.-70076/2013 - - - Dated:- 28-6-2013 - Dr. I.P. Lal, J. For the Appellant: Sri Sohrab Bararia (C.A.) For the Respondent: Sri S. P. Pal, Appraiser (A.R.) JUDGEMENT Per DR. I.P. LAL This application is filed for waiver of penalty of Rs.2,02,497/- imposed on the .....

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..... 2002. Being aggrieved the applicant filed an appeal before Commissioner (Appeals) who dismissed the appeal for delayed filing of the appeal. 3. The Ld. Advocate appearing for the applicant has stated that the Order-in-Original was received by them on 7/12/2009 and they filed the appeal before the Commissioner (Appeals) on 18/5/2010 along with condonation of delay. They explained that the appeal .....

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..... led the Appeal on 18.05.2010. Thus there was delay of about 3 months in filing the Appeal from the due date. He observed that during the relevant period as per Section 35(1) of the Central Excise Act, 1944 an Appeal to the Commissioner(Appeals) has to be filed within a period of 60 days from the date of communication of the order-in-original to the Appellant, provided the Commissioner(Appeals) may .....

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