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TMI Blog2018 (9) TMI 250X X X X Extracts X X X X X X X X Extracts X X X X ..... delay in filing the Appeal from the impugned order dated 31st January 2017 condoned, provided it is filed within a period of two weeks from today - petition disposed off. - Writ Petition No. 1413 of 2017 - - - Dated:- 30-8-2018 - M.S. SANKLECHA RIYAZ I. CHAGLA, JJ. Ms. L. Maithili, i/by Mr. Shubro Dey, for the Petitioner. Mr. Pradeep S. Jetly, for the Respondent. ORDER : 1. This Petition under Article 226 of the Constitution of India challenges the order dated 31st January 2017 passed by the Additional Commissioner of Central Excise under the Central Excise Act, 1944 (for short the Act ). 2. At the very outset, we pointed out to the Petitioner that there is a statutory alternative remedy available under Section 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appropriately dealt with by the Appellant Authority under the Act. 5. In the above view, while disposing the Petition, we were inclined to extend time to the Petitioner to file the Appeal before the Commissioner of Central Excise (Appeals). This as the Petitioner was bonafide prosecuting this Petition and the time spent here being excluded for purposes of filing an Appeal. 6. Shri. Jetly objected to the time being extended to file an Appeal before the Commissioner of Central Excise (Appeals). This he submits would be contrary to Section 35 of the Act. It is submitted that in terms of Section 35 of the Act the Commissioner of Central Excise (Appeals) has power to condone a delay beyond the normal period of 60 days and for a further pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er. In this case, we note that the Petitioner has not accepted the impugned order, but the forum chosen was not appropriate. 8. In fact the Apex Court in M.P. Steel Corporation Vs. Commissioner of Central Excise (Appeals) 319 ELT 573 on an identical/similar facts arising under the Customs Act, 1962 has taken a view that even where the statute provides for a period of limitation including the extended period, yet the quasi judicial authorities such as Commissioner of Customs (Appeals) would have powers to condone the delay by invoking the principle of Section 14 of the Limitation Act, 1963. 9. In the above view, in the present facts we condone the delay in filing the Appeal from the impugned order dated 31st January 2017, provided ..... X X X X Extracts X X X X X X X X Extracts X X X X
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