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TMI Blog2017 (10) TMI 447X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeals filed by the appellant before the first appellate authority is hit by limitation or otherwise. He would take me through the entire date chart and the Orders-in-Original to submit that there was no delay in filing appeal before the first appellate authority. He would also draw my attention to the decision of this Bench in the case of Kouni Travels Pvt. Ltd. vs. CCE: 2010 (17) STR 442 (Tri.-Bang.) [wherein I was one of the Members], to hold that the time limit for condoning the delay as per the said judgment is to be construed by excluding the first day of the period of 30 days within which the first appellate authority can condone the delay. Subsequently, he reads Section 9 of General Clauses Act and also Section 12 of the Limit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch 2016 Two months period ends on 2nd May 2016 Condonable period 1 month Condonable period commences from 3rd May 2016 One month of condonable period to be counted from (in terms of Section 9 of General Clauses Act) 4th May 2016 Condonable Period ends on 3rd June 2016 Date of filing of appeal with condonation 3rd June 2016 It can be seen from the above reproduced date chart that as per the provisions of Section 85(3) of the Finance Act, 1994, the limitation for filing the appeal is within two months starts from 3rd March 2016 and ends on 2.5.2016. Further, condonable period of 30 days is granted to filing the appeal with an application for condonation of delay, which according to the Revenue starts on 3.5.2016, while i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... first three months a person is allowed in terms of the Section 85(3). This computation will be governed by Section 9 of the General Clauses Act. In the instant case, the three months period after receipt of the order by the appellant ended on 10th December 2007. The next three months has to be computed by excluding the first day of the next block of three months i.e., 11th December. Further three months therefore ends on 11th March 2008. As the appeal was received by the Commissioner (A) on 12th March 2008, the same is received beyond the condonable period of three months. Commissioner (A) has no power to condone any delay beyond the further period of three months which expired on 11th March 2008. We find that the impugned order rightly he ..... X X X X Extracts X X X X X X X X Extracts X X X X
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