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TMI Blog2019 (3) TMI 1792X X X X Extracts X X X X X X X X Extracts X X X X ..... n the ground of limitation, as the appeals were preferred after 60 days and thereafter, the condonable period of one month i.e. after total period of 90 days - HELD THAT:- In the case at hand, the extraordinary situation pressed in service is to the effect that after passing of the assessment order, the petitioner was engaged in personal tragedy as his daughter was facing marital dispute, therefor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... N'BLE MR. JUSTICE PRASHANT KUMAR MISHRA 1. Heard. 2. These petitions have been preferred against the final order(s) of the CESTAT passed on different dates, affirming the order(s) passed by the Commissioner (Appeals), which had dismissed the appeals on the ground of limitation, as the appeals were preferred after 60 days and thereafter, the condonable period of one month i.e. after tot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... against dismissal of the writ petition and remitted back the matter to the Central Excise Authority for consideration. 7. Facts of the case in the matter of M/s. Shri Sai Rolling Mill (supra) | were totally different. In the said case, M/s. Shri Sai Rolling Mill was not the original assessee. It had purchased the debris of old godown tin-shed from an entity, which, in turn, had purchased the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The extra ordinary situation pressed by learned counsel for the petitioners is not of such nature, which had paralysed the petitioner's business or his life. It is not in dispute that during the relevant period, the petitioner was carrying on his business, therefore, there was no such pressing emergency which did not permit the petitioner to prefer an appeal before the Commissioner (Appeals). ..... X X X X Extracts X X X X X X X X Extracts X X X X
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