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TMI Blog2012 (7) TMI 843X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. ORDER This appeal is directed against the Order-in-Appeal No. 65/CE/DLH/2011, dated 17-8-2011 whereby the Commissioner (Appeals) dismissed the appeal preferred by the appellant-assessee against the order-in-original confirming the duty demand to the tune of Rs. 39,74,838/- against the appellant with interest and also imposed penalty of equal amount. 2. Briefly stated, facts relevant for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal in time because his Counsel was suffering from viral fever. The aforesaid plea did not find favour with the Commissioner (Appeals) as such he declined the request to condone the delay and dismissed the appeal as time-barred without adverting to the merits of the case. 3. Sh. Manish Pushkarna, ld. Advocate has pleaded that the Commissioner (Appeals) has committed a grave error in law in ref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the appeal within limitation. 5. We have considered the rival contention. Section 35(1) of the Central Excise Act deals with the period of limitation for filing an appeal before the Commissioner (Appeals) and also for condonation of delay in filing of appeal. Aforesaid provision is reproduced thus :- "35(1) Any person aggrieved by any decision or order passed under this Act by a Central Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 35(1) authorizes Commissioner (Appeals) to extend the period of limitation for a further period of thirty days if he satisfies that the appellant was prevented from presenting the appeal within sixty days by a sufficient cause. 7. In the instant case plea of the appellant is that appeal could not be filed within sixty days from the date of service of the order-in-original on the appellant as hi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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