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TMI Blog2017 (9) TMI 1670X X X X Extracts X X X X X X X X Extracts X X X X ..... , the appeal was filed by the appellant in wrong forum. Since the appeal papers were not returned by the office of the Administrative Commissioner to the appellant and the same was considered for admittance by the office of the Commissioner (Appeals) for disposal, the provisions of Section 14 of the Limitation Act, 1963 can be invoked for condonation of delay, caused between the period of filing t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the period of limitation prescribed under Section 35 of the Central Excise Act, 1944. 2. The Ld. Advocate appearing for the appellant submits that appeal against the adjudication order dated 31-3-2014 was wrongly filed in the office of the Administrative Commissioner on 22-5-2014. He further submits that the appeal papers were forwarded by the office of Administrative Commissioner to the offi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the appeal against the adjudication order dated 31-3-2004 was filed within the stipulated time frame before the office of the Commissioner of Central Excise, instead of the office of Commissioner of Central Excise (Appeals). On receipt of the appeal papers from the office of the Administrative Commissioner, notice of personal hearing was issued to the appellant and thereafter, the appeal wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court in the case of Sonia Overseas Pvt. Ltd. (supra) has allowed the prayer made by the petitioner, holding that Section 14 ibid is applicable for extension of prescribed limit in certain cases. 6. In view of above, I am of the considered opinion that dismissal of appeal by the Commissioner (Appeals) is not proper and justified. However, considering the fact that without discussing the merits ..... X X X X Extracts X X X X X X X X Extracts X X X X
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