2008 (7) TMI 689 - AT - Central Excise

Appellate Tribunal Overturns Rejection, Considers Appeal Timely Filed

The Appellate Tribunal allowed the appeal, overturning the Commissioner's rejection based on limitation grounds. The Tribunal considered the appeal as ... Appeal to Commissioner (Appeals) - Limitation After dispensing with pre-deposit, the Tribunal addressed limitation. The impugned order was received 8-1-2007; the normal 60-day period expired ~8-3-2007 and the further 30-day period expired 7-4-2007. The appeal was filed 9-4-2007. Relying on Section 10 of the General Clauses Act, the Tribunal held that because 7th-8th April 2007 were Saturday and Sunday, filing on the next working day must be treated as 'filed within the period of 90 days.' The Tribunal nevertheless found an overall delay of ~30 days before the Commissioner (Appeals). It accepted the appellant's contention that the preamble/annexure to the impugned order led to a 'bona fide belief' that an appeal was to be filed 'within a period of three months,' and that such lapse by the Revenue cannot prejudice the appellant. The Tribunal condoned the delay, set aside the impugned order and remanded the matter to the appellate authority for decision on merits.