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TMI Blog2023 (10) TMI 108X X X X Extracts X X X X X X X X Extracts X X X X ..... red and accepted by the commissioner (Appeals) i.e. 23.06.2014. But the appeal was dismissed on the ground that since the appeal was filed on 22.09.2014, which is beyond 90 days and beyond 90 days the commissioner (Appeals) has no power to condone the delay. In the fact of the present case, the admitted communication date of the Order-in-Original is 23.06.2014, which has to be excluded in terms of Section 9 above. Therefore, the commencement of the period shall be from 24.06.2014 and from that date 90 days completes on 21.09.2014 - 21st September, 2014 being a last date for filing appeal falls on Sunday, therefore in terms of Section 10 the appeal could have been validly filed on 22nd September, 2014, in this case the appeal was filed on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riod is only 30 days and beyond that no condonation can be granted, as per Section 35(1) of Central Excise Act, 1944. 2. Shri M G Yagnik, Learned Counsel appearing on behalf of the appellant submits that there is no dispute that the condonable period is 30 days only and beyond that Commissioner (Appeals) has no power to condone the delay. However, in this case the appeal was filed within the stipulated time period of 30 days after 60 days. 2.1 He submits that the admitted date of communication of the order is 23.06.2014 and appeal was supposed to be filed within 90 days. The 90 days is over on 21st September 2014, the 20th and 21st of September 2014 being Saturday and Sunday, the last date falls on 22.09.2014 only as per the General C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y other period of time, to use the word from , and, for the purpose of including the last in a series of days or any other period of time, to use the word to . (2) This section applies also to all 2 [Central Acts] made after the third day of January, 1868, and to all Regulations made on or after the fourteenth day of January, 1887. 10. Computation of time. (1) Where, by any 1 [Central Act] or Regulation made after the commencement of this Act, any act or proceeding is directed or allowed to be done or taken in any Court or office on a certain day or within a prescribed period, then, if the Court or office is closed on that day or the last day of the prescribed period, the act or proceeding shall be considered as done or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal was filed after 92 days, without considering the General Clause Act, 1897 is absolutely incorrect and illegal. 4.3 As regard the judgment of Supreme Court in the case of Singh Enterprises Vs Commissioner of Central Excise 2008(221) ELT 163 (SC) relied upon by the Learned Commissioner (Appeals). We find that since the appeal itself was filed within stipulated time period of 90 days, the ratio of the judgment of the Hon ble Supreme court in the case of Singh Enterprise as also in the case of Commissioner of Customs Central Excise Vs. Hongo India Ltd. Anr 2009 (236) ELT 0147 (S.C.) not relevant. 5. Accordingly, the impugned order is set aside and appeal is allowed by way of remand to the commissioner (Appeals) to decided matte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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