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TMI Blog2019 (11) TMI 379X X X X Extracts X X X X X X X X Extracts X X X X ..... present case, the appeal was filed beyond the prescribed period of 60 days. The delay of approximately 27 days in filing the appeal was within the condonable power of the Commissioner (A). The delay of approximately 27 days in filing the appeal before the Commissioner (A) is condoned - case remanded back to the Commissioner (A) with a direction to decide the case on merits - appeal allowed by way of remand. - E/20861/2019-SM - Final Order No. 20997/2019 - Dated:- 7-11-2019 - HON'BLE MR. S.S GARG, JUDICIAL MEMBER Mr. Raghvendra B. Hanjer, Advocate For the Appellant Mr. Rama Holla, Superintendent (AR) For the Respondent ORDER Per : S.S GARG ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aken over by SBI/Andhra Bank under Securitization and Reconstruction of Financial Assets and Enforcement of Security Interest Act on 25.11.2013 and were not allowed till 19.11.2018 to enter the premises. After considering the submissions of the appellant, the Commissioner (A) held that OIO was served on the appellant on 08.02.2017 under Panchnama and the appeal was filed only on 08.02.2019 and there is a delay of approximately 680 days and the same cannot be condoned under proviso to Section 35 of the CEA, 1944 and consequently by applying the ratio of the Hon ble Apex Court in the case of Singh Enterprises Vs CCE, 2008 (221) ELT 163 has rejected the appeal of the appellant on time bar. Hence, the present appeal. 3. Heard bot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has passed the OIO Ex-party. 5. On the other hand, Learned AR defended the impugned order and submitted that as per the Panchnama relied by the Commissioner (A), the OIO was served on 08.02.2017 and the present appeal filed only on 18.02.2019 therefore as per the Department there is delay of 680 days in filing the subject appeal and the Commissioner does not have the power to condone beyond 30 days. He further submitted that the Commissioner (A) has rightly dismissed the appeal on time bar by relying upon the decision of Apex Court in the case of Singh Enterprises cited supra. 6. After considering the submissions of both the parties and perusal of the material on record, I find that the appellant s unit was tak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thin a further period of 30 days. In the present case, the appeal was filed beyond the prescribed period of 60 days. The delay of approximately 27 days in filing the appeal was within the condonable power of the Commissioner (A). Further, I find that the decision of the Hon ble Apex court in the case of Singh Enterprises cited supra is not applicable in the present case because the appellant was served with the OIO only on 21.11.2018. 7. In view of my discussion above, I condone the delay of approximately 27 days in filing the appeal before the Commissioner (A) and remand the case back to the Commissioner (A) with a direction to decide the case on merits. Consequently, the appeal is allowed by way of remand to the Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X
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