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of <h1>Appeal dismissal for late filing overturned; delay condoned, case remanded for review.</h1> <h3>SHIVA MINT INDUSTRIES Versus COMMISSIONER OF C. EX., JALANDHAR</h3> The order dismissing the refund claim due to late filing of appeals without Condonation of Delay applications was set aside for remand to the ... - Issues:Challenge to order dismissing refund claim due to late filing of appeals without Condonation of Delay applications.Analysis:The appellants contested the order dismissing their refund claim related to education cess paid through PLA, citing the appeals were filed beyond the 30-day limitation without Condonation of Delay applications. The appeals were filed within 30 days after the 60-day period, but the Condonation of Delay requests were submitted only during the appeal hearing.The Central Excise Act mandates appeals to be filed within 60 days, with a provision allowing a further 30-day extension if sufficient cause is shown. The Commissioner has discretionary power to condone delays up to 30 days beyond the initial period. In this case, the appeals were filed within the 30-day extension period.The Commissioner refrained from exercising discretion to condone the delay due to the absence of written Condonation of Delay applications with the appeals. However, the appellants did request condonation during the hearing, and it was not argued that the appeals were filed after 60 days. The refusal to condone the delay was deemed unjustified, leading to the order being set aside for remand to the Commissioner with directions to consider the appeals as if the delay had been condoned.While acknowledging the general requirement for appellants to file Condonation of Delay applications along with late appeals, genuine mistakes made in good faith should not be penalized. Therefore, the impugned order was overturned, and the matters were remanded for proper consideration in line with the law. The appeals were allowed, the delay was condoned, and the Commissioner was instructed to handle the appeals according to legal provisions.
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