9911796707
TMI Blog2007 (10) TMI 239X X X X Extracts X X X X X X X X Extracts X X X X ..... bhuwan Dahiya, Advocate, for the Respondents . [Order per : M. M. Kumar, J.]. - This petition filed under Article 226 of the Constitution prays for quashing order dated 2.9.2003 (Annexure P.7) passed by the Commissioner Central Excise ( Appeals) Delhi III, Udyog Minar Vanijya Nikunj Udyog Vihar, Phase V, Gurgaon dismissing the appeal filed by the petitioner by opining that it was barred by time. A further prayer has also been made directing the Commissioner (Appeals)- respondent no.3 to decide the appeal on merits after considering the prayer of the petitioner for condoning the delay in filing of appeal. 2. Brief facts of the case are that the petitioner was served with a show cause notice dated 13.3.2001 and a duty of Rs. 17,49,06 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the same could not have been filed beyond the period of 90 days. The views of the Commissioner is discernible from para 4 and the same reads as under: " I have considered the matter. In this case the Order-in-Original was received by the appellants on 20.12.2002 (which itself appears to be quite abnormal) and the appeal has been filed on 1-7-2003. Thus the appeal has been filed after the expiry of six months and eleven days from the date of receipt of the impugned order by the appellant. As per Section 35 of the Central Excise Act,1944, an appeal could be filed within 60 days from the date of receipt of the order by the appellant which could be further extended by the Commissioner ( Appeals) by another 30 days. There is no provision u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner ( Appeals) to consider the case of the petitioners by taking into account the fact as to whether the petitioners were prevented by sufficient cause from filing the appeal. If the Commissioner (Appeals) finds sufficient cause for delay in filing of the appeal within the meaning of Section 5 of the 1963 Act then he will proceed to decide the appeal on merits. The petitioners are also granted liberty to file an appropriate application to explain the delay in filing of appeal. Accordingly, the parties, through their counsel, are directed to appear before the Commissioner (Appeals) on 29.10.2007. The petition stands disposed of accordingly. Copy of the order be given dasti on payment of usual charges. - - TaxTMI - TMITax - Central ..... X X X X Extracts X X X X X X X X Extracts X X X X
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