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TMI Blog2021 (8) TMI 1160X X X X Extracts X X X X X X X X Extracts X X X X ..... als) to condone the delay for another a month and to accept the appeal which is filed not later than three months from the receipt of order challenged before him and the appeal in hand was filed within said three months period. But there has been a statutory mandate that the said time extension of one month could be provided only when there has been a sufficient cause which restrained the assessee from filing the appeal within the two months from the date of the receipt of the order. There are no reason to differ with the case law relied upon by the appellant but the said decisions are not applicable to the above discussed facts and circumstances of the present case. Even if, the date of appeal is allowed to be that of 4th June, 2019 in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of pre-deposit could not be allotted to the appellant till then. It is submitted that pre-deposit was finally made by them on 29th June, 2019. Learned Counsel impressed upon that after the said payment the appeal would have been considered to have been filed on 4th June, 2019 itself i.e. within the permissible period of limitation. But the said fact has not been considered by learned Commissioner (Appeals). Learned Counsel has laid emphasis upon the decision in the case of M/s. Aqua Care Industries vs. Commissioner of Central Excise, Varanasi reported in 2019 (370) ELT 1462 (Tri.-All.) and M/s. Nyati Hotels Resorts Pvt. Ltd. Vs. Commissioner of C.Ex., Pune-III reported in 2018 (364) ELT 1081 (Tri.-Mumbai) wherein it has been held that pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riod. But there has been a statutory mandate that the said time extension of one month could be provided only when there has been a sufficient cause which restrained the assessee from filing the appeal within the two months from the date of the receipt of the order. The entire record of appeal is found silent about any single reason for the appeal to not to have been filed within said two months i.e. prior to 4th June, 2019. 6. I have no reason to differ with the case law relied upon by the appellant but the said decisions are not applicable to the above discussed facts and circumstances of the present case. Even if, the date of appeal is allowed to be that of 4th June, 2019 instead of 29th June, 2019 still the appeal is beyond the permi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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