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of <h1>Appeal dismissed due to filing delay, remanded for reconsideration.</h1> <h3>M/s. BHARAT PETROLEUM CORPORATION LTD. Versus COMMISSIONER OF CENTRAL EXCISE, BOLPUR</h3> M/s. BHARAT PETROLEUM CORPORATION LTD. Versus COMMISSIONER OF CENTRAL EXCISE, BOLPUR - TMI Issues: Appeal dismissed as non-maintainable due to delay in filing - Contention of appeal filed within time limit - Request for condonation of delay.In this case, the Applicant/Appellant filed an appeal against the Order-in-Appeal which was dismissed as non-maintainable due to being filed beyond the time-limit prescribed under Section 35 of the Central Excise Act, 1944. The contention put forth by the Applicant/Appellant was that the appeal was filed within the prescribed time limit, and therefore, there was no delay. They argued that the Order-in-Original stated the appeal could be filed within 90 days from the receipt of the order, and they filed it on the 79th day from the date of receipt. They further argued that even if there was a delay, it was condonable under Section 35. On the other hand, the learned AR contended that the appeal was filed beyond the time limit and was rightly dismissed as time-barred. The Tribunal noted that there was a delay of 19 days in filing the appeal, but as per Section 35, a delay of thirty days beyond sixty days is condonable. Therefore, they remanded the matter to the Commissioner (Appeals) to decide afresh, allowing the Applicant/Appellant to file a Condonation of Delay Application and granting a reasonable opportunity of hearing. The Appeal was allowed by way of remand, and the Stay Petition was disposed of accordingly.
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