9911796707
TMI Blog2023 (10) TMI 790X X X X Extracts X X X X X X X X Extracts X X X X ..... hereafter with an application to condone the delay - However, in this case, the petitioner filed an appeal before the second respondent only on 07.05.2022 beyond the period of limitation by 28 days. Although the petitioner has stated that the concerned officer of the petitioner was afflicted with Covid-19 and therefore could not file the appeal in time. The reasons stated appear to be imaginary as no records have been produced by the petitioner to substantiate the same. The petitioner shall deposit 20% of disputed tax as a condition for disposing the appeal - Petition disposed off. - Honourable Mr. Justice C. Saravanan For the Petitioner : Ms.P.Jayalakshmi For the Respondent : Mrs.R.Hemalatha Senior Standing Counsel ORDER The petitioner h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... layed handing over of files to their advocate for filing appeal. There was no such wave. Hon'ble SC recognising problem due to Covid gave suo moto extension for filing appeal till 29.05.2022 where appeal period ended prior to that date. No such extension subsequently was given which goes to show that the 3rd wave is only in the imagination of the appellant. Therefore, I am not convinced by the appellant's plea. 6.2 With regard to Condonation of delay Section 35 of Central Excise Act, 1944 states as follows:- Section 35. Appeals to [Commissioner (Appeals)].- (1) Any person aggrieved by any decision or order passed under this Act by a Central Excise Officer, lower in rank than a [Principal Commissioner of Central Excise or Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Order-in-Original No.04/2021-2022 dated 25.02.2022 should have been filed within a period of sixty days from the date of the aforesaid order or within a period of thirty days thereafter with an application to condone the delay. 6. However, in this case, the petitioner filed an appeal before the second respondent only on 07.05.2022 beyond the period of limitation by 28 days. 7. Although the petitioner has stated that the concerned officer of the petitioner was afflicted with Covid-19 and therefore could not file the appeal in time. The reasons stated appear to be imaginary as no records have been produced by the petitioner to substantiate the same. 8. All the same, the petitioner may have a case on merits to redress the grievance. 9. Consi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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