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TMI Blog2019 (5) TMI 265X X X X Extracts X X X X X X X X Extracts X X X X ..... - decided against appellant. - ST/21245/2018-SM - Final Order No. 20368/2019 - Dated:- 22-4-2019 - MR. S.S GARG, JUDICIAL MEMBER Mr. Vageesh Hegde CA For the Appellant Mr. K. Murali, Superintendent (AR) For the Respondent ORDER Per: S.S GARG The present appeal is directed against the impugned order dated 8.5.2018 passed by the Commissioner (A) whereby the Commissioner (A) has dismissed the appeal of the appellant on time bar. 2. Briefly the facts of the present case are that the appellants were engaged in providing security and manpower supply service. They were issued with show-cause notice for the period from June 2007 to Septemb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ining Order-in-Original on 20.9.2017 and thereafter, he managed to file the appeal but in the process, there was a delay. He further submitted that the Commissioner (A) has taken the date of dispatch as 1.9.2017 as date of receipt of the order by the appellant. The appellant filed appeal on 19.12.2017 after 109 days delay from the date of communication of the impugned order resulting in delay. Further, the Commissioner (A) has observed that as per the provisions of Section 35 of Central Excise Act, 1944, the appeal should have been filed within 60 days from the date of communication of the impugned order and further, the Commissioner (A) has the power to condone the delay of 30 days, if sufficient cause, is shown for not presenting the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted is statutorily provided. It was submitted that the logic of Section 5 of the Indian Limitation Act, 1963 (in short the Limitation Act ) can be availed for condonation of delay. The first proviso to Section 35 makes the position clear that the appeal has to be preferred within three months from the date of communication to him of the decision or order. However, if the Commissioner is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of 60 days, he can allow it to be presented within a further period of 30 days. In other words, this clearly shows that the appeal has to be filed within 60 days but in terms of the proviso further 30 days time can be granted by the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X
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