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TMI Blog2019 (3) TMI 98X X X X Extracts X X X X X X X X Extracts X X X X ..... R: RACHNA GUPTA Present is an appeal against the Order-in-Appeal No.255 dated 31st July, 2018 vide which the Commissioner (Appeals) has dismissed the appeal only on the ground of limitation. It is impressed upon by the appellant that Commissioner (Appeals) has committed an error while ignoring the fact that the date of receiving the order has excluded the day of receipt of order and the days whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 30th January, 2018. It was received on 25th March, 2018. There is no apparent denial of the Department to this date of receipt, as is apparent from para 7.1 of the order under challenge. The appeal was filed on 25th June, 2018. It is clear that from the date of receipt of the impugned order, till the filing of the impugned appeal, period of 93 days has elapsed. 4. The only controversy to now ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... days being Saturday and Sunday. Those two days, in view of the above discussion on Section 4 of the Limitation Act has to be excluded. 6. Further, Section 12 of Limitation Act clarifies that the day of receiving the order has to be excluded while computing the period of limitation. Thus, the third day also remains excluded. Resultantly, it is clear that the appeal in hand stands filed on 90th da ..... X X X X Extracts X X X X X X X X Extracts X X X X
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