9911796707
TMI Blog2018 (7) TMI 1194X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeal - power of Commissioner (Appeals) to condone the delay - proviso to Section 35 of the Central Excise Act, 1944 - Held that:- In the facts of the present case, the issue is clubbing of the clearances of the appellant with the clearances of several other assistance being M/s Jai Hardware Pvt. Ltd., M/s Door Devices Manufacturing Co., M/s Deepak Hinges Pvt. Ltd., M/s Monika Steels Ltd., M/s D. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of receipt of impugned order. Thus, there is a total delay of 57 days beyond the stipulated period of 60 days for filing the appeal and observed that the Commissioner (Appeals) have power only to condone the delay up to 30 days under proviso to Section 35 of the Central Excise Act, 1944, the ld. Commissioner (Appeals) was pleased to dismissed the appeal on merits. 2. The ld. Counsel for the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y incorporating the counsel for drafting and filing by their appeal which is admitted fact that the delay has taken in the office of the counsel due to circumstance beyond their control. The Hon'ble Apex Court has held in several judgments that for reason of delay on the part of the office of the counsel, the litigant should not suffer. Further, we find that under similar facts and circumstances, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acts, there being sufficient explanation found for delay. Accordingly, the Hon'ble High Court was please to allow the appeal and remand the mater back to the file of the Adjudicating Authority. 5. In the facts of the present case, the issue is clubbing of the clearances of the appellant with the clearances of several other assistance being M/s Jai Hardware Pvt. Ltd., M/s Door Devices Manufacturin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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