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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 ..... s statutory period granted to them. 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 it is the case of the appellant that the first day i.e., 3.5.2016 has to be excluded and the period of one month for filing an appeal with application for condonation of delay starts from 4.5.2016 and they have filed appeal on 3.6.2016 which is the last day for filing the appeal. Following the ratio of the Tribunal's decision in the case of Kouni Travels Pvt. L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Limitation Act, 1963. 4. Learned DR on the other hand draws my attention to the factual position and submits that there is a delay of one day in filing the appeals before the first appellate authority. He would draw our attention to the judgment of the Hon ble High Court of Delhi in the case of S.K. Trading vs. Union of India: 2016 (334) ELT 471 (Del.) and submits that initial period of appeal for computing the period of limitation should be considered and end of that period only is the peri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 it is the case of the appellant that the first day i.e., 3.5.2016 has to be excluded and the period of one month for fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 held the appeal to be barred by limitation. In the circumstances, we sustain the impugned order and dismiss the appea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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