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TMI Blog2014 (9) TMI 65X X X X Extracts X X X X X X X X Extracts X X X X ..... eipt of the decision or order and if the appellant is prevented by sufficient cause from presenting the appeal within the aforesaid period of two months, the appellate authority can condone the delay and allow the appeal to be presented within a further period of one month. Thus, the total time period of 3 months is available to the appellant to file the appeal. In their application for condonatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stay petition are directed against Order-in-Appeal No: AV(42)52/2014 dated 03/03/2014 passed by the Commissioner of Central Excise Customs (Appeals), Aurangabad. 2. Vide the impugned order, the lower appellate authority has dismissed the appeal of the appellant as time-barred on the ground that the appeal was filed on 17/02/2014 in respect of an adjudication order received on 18/11/2013 and, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppearing for the Revenue, on the other hand, reiterates the findings of the lower appellate authority. 5. I have carefully considered the submissions. As the issue lies in a narrow compass, I take up the appeal itself with the consent of Revenue after waiving the requirement of pre-deposit of the dues adjudged. 6. The short question for consideration is whether the appeal has been filed in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11/2013, the period of two months for filing the appeal expired on 18/01/2014 and the condonable grace period expired on 18/02/2014. In the present case, the appeal has been filed on 17/02/2014. The General Clauses Act defines a month as a British Calendar month and it is not defined in terms of number of days. Therefore, in the present case, the appeal has been filed in time i.e. within the condo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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