9911796707
TMI Blog2014 (1) TMI 1386X X X X Extracts X X X X X X X X Extracts X X X X ..... see to condone the delay, the writ petitioner has filed this writ petition. 2. The Excise Commissioner, Central Excise, Ranchi passed the Order-in-Original No. 83-84/MP/Commr/2004-05 dated 28.10.2004. The said order was received by the writ petitioner on 8.11.2004. As per section 35B(3) of Central Excise Act, the appeal ought to have been filed within a period of three months from the date of receipt of copy of the order, that means, the appeal ought to have been filed on or before 08.02.2005, but the appeal was filed on 27.07.2005 with the delay of 170 days. The writ petitioner / assessee filed an application under section 35B(3) of Central Excise Act before the learned Tribunal to condone the delay of 170 days. The writ petitioner conten ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Article 226 of the Constitution of India to condone the delay in filing the appeal, may not interfere with the discretion so exercised. 6. Section 35B(3) of Central Excise Act provides that every appeal under this section shall be filed within three months from the date on which the order sought to be appealed against, is communicated to the Commissioner of Central Excise or as the case may be, the other party preferring the appeal. Section 35B enables the Appellate Tribunal to condone the delay on sufficient grounds being shown.Section 35 of Central Excise Act reads as under: '35. Appeals to [Commissioner (Appeals)]- (1) Any person aggrieved by any decision or order passed under this Act by a Central Excise Officer low ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roceedings have been initiated for winding up and when the writ petitioner was entangled in litigation and other consequential proceedings, they cannot be expected to take prompt steps for filing the appeal. Even though, the Writ Court will not normally interfere with the discretion exercised by the Tribunal, but in this case, having gone through the fact that the proceedings have been initiated against the writ petitioner / company, we are of the view that it is a fit case to condone the delay. 8. The order dated 24.04.2012 passed by the Customs, Excise and Service Tax Appellate Tribunal, Kolkata in Excise Appeal No. 379/380 of 2005, is hereby set aside. The writ petition is allowed. The delay in filing the appeal before the Tribunal is c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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