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TMI Blog2013 (9) TMI 35X X X X Extracts X X X X X X X X Extracts X X X X ..... order was set aside and the matter was remanded back to him to decide the COD application on merit - While computing the condonable period of 3 months, the first day of the next block of 3 months will be excluded - the appeal was allowed by way remand – Decided in favor of assesse. - ST/S/518/12 & ST/629/12 - - - Dated:- 14-5-2013 - P K Das And Mathew John, JJ. For the Appellant : Ms Ramya, Adv. For the Respondent : Shri P Arul, Superintendent (AR) PER : P K Das As the issue involved is in a narrow compass, after granting stay, the appeal is taken up for decision. 2. Heard both sides and perused the records. The Commissioner (Appeals) rejected the appeal on the ground that appeal was filed before him beyond the condonabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n original in this case was received by the assessee on 10th September 2007. Six months from 10th September 07 expired on 10th March 08. As the appeal was received on 12th March, 08, the Commissioner held that the appeal was received beyond also the condonable period of three months. He has no power to condone the delay in filing the appeal beyond six months of receipt of the order by the assessee. So he rejected the appeal as barred by limitation in terms of the provisions of Section 85(3) of the Act. We reproduce below Section 85 of the Act: "SECTION 85. Appeals to the (Commissioner) of Central Excise (Appeals). - [(1) Any person aggrieved by any decision or order passed by an adjudicating authority subordinate to the Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1944)." 7. We find that the Section does not provide a period of six months to file an appeal. An aggrieved party can file an appeal with the Commissioner (A) any time within three months of receipt of an order. The appeal will be entertained if it is otherwise in order. However, if the same is filed beyond the first three months period, then it may not be accepted on record unless the delay is explained to the satisfaction of the Commissioner (A) as was occasioned by sufficient cause. Whereas the first three months is statutorily allowed to the aggrieved party to file an appeal, any further time within the next three months is available if the cause for the delay is explained to the satisfaction of the appellate authority as prescrib ..... X X X X Extracts X X X X X X X X Extracts X X X X
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