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TMI Blog2015 (3) TMI 172X X X X Extracts X X X X X X X X Extracts X X X X ..... been filed before Commissioner (Appeals) on 15.11.2013 which was a holiday and the appellant on the next working day i.e. on 18.11.2013 filed the appeal. In our considered view, the appellant filed the appeal before Commissioner (Appeals) within the condonable period of extended period of limitation under Section 35 (1) of the Central Excise Act, 1944. Hence the Commissioner (Appeals) is empowere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... disposing the stay applications, the appeals are taken up for hearing. 3. After hearing both sides, we find that the appeal was dismissed by the Commissioner (Appeals) as time-barred. Commissioner (Appeals) observed that the appeal was filed beyond the condonable period as prescribed under Section 35 (1) of Central Excise Act, 1944. 4. The learned advocate on behalf of the appellant submits ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 9 of General Clauses Act, 1897 :- 9. Commencement and termination of time (1) In any Central Act or Regulation made after the commencement of this Act, it shall be sufficient, for the purpose of excluding the first in a series of days or any other period of time, to use the word from , and, for the purpose of including the last in a series of days or any other period of time, to use ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y due to Muharram as per Press Note dt. 12.11.2013 issued by the Secretary [CGEWCC, Chennai]-Deputy Commissioner (CCA). 7. On a plain reading of the above provisions, it is clear that expiry of prescribed period for filing appeal on a day, when the court is closed, the next working day would be treated as the last date of the limitation. In the present case, the appeal should have been filed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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