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TMI Blog2009 (8) TMI 70X X X X Extracts X X X X X X X X Extracts X X X X ..... tion Act. Therefore, the instant appeal has to be held to be barred by limitation. - 81 of 2009(O&M) - - - Dated:- 18-8-2009 - M.M. KUMAR and JASWANT SINGH, JJ. Mr. S.S. Sandhu, Advocate for the appellant. [Judgment per M.M. KUMAR, J.] - This appeal filed under Section 35-G of the Central Excise Act, 1944 (for brevity "the Act") is directed against order dated 28.12.2006, passed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ference to the High Court should be made within 180 days only from the date of communication of the decision or order. In other words, the language used in other provisions makes the position clear that the legislature intended the appellate authority to entertain the appeal by condoning the delay only up to 30 days after expiry of 60 days which is the preliminary limitation period for preferring ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the High Court should be made within a period of 180 days only from the date of communication of the decision or order. This view taken by their Lordships of Hon'ble the Supreme Court was followed by this Court in CEA No.14 of 2009 (Commissioner, Central Excise Commissionerate, Ludhiana v. M/s Indian Acrylics Ltd) decided on 6.8.2009 and CEA No.23 of 2009 (Commissioner, Central Excise Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X
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