Appeal dismissed but later allowed due to holiday extension, leading to remand for merit decision.

The appeal was dismissed by the Tribunal due to being filed after the prescribed 60-day limitation period. However, the Tribunal accepted the appellant's argument that the compliance date falling on holidays allowed for filing on the next working day, thus deeming the appeal to have been filed within the limitation period. The Tribunal set aside the dismissal and remanded the matter back for a decision on merits. The condonation of the delay was justified, considering the circumstances and relevant legal provisions, leading to the Tribunal allowing the appeal to proceed.

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Issues Involved:
1. Appeal dismissed on the ground of limitation - Whether appeal filed beyond prescribed period.
2. Interpretation of compliance date falling on holidays - Whether appeal filed within the limitation period.
3. Condonation of delay - Whether delay in filing appeal justified.

Issue 1: Appeal dismissed on the ground of limitation
The appellant filed an appeal against Order-in-Appeal No. 817(ADJN-EXP.)/2013(JNCH)/EXP.198 dated 29.8.2013. The appeal was dismissed by the Ld. Appellate Commissioner due to being filed after 63 days, exceeding the prescribed 60-day limitation period. The appellant's counsel argued that there was only a one-day delay in filing the appeal. The appellant received the impugned order on 2.4.2013 and filed the appeal on 3.6.2013 before the Commissioner (Appeals). The counsel contended that the compliance date falling on 1st June (a Saturday) and 2nd June (a Sunday) were non-working days, and the appeal was filed on the following working day, i.e., 3rd June 2013. Citing the General Clause Act, 1877 (Section 10) and Indian Limitation Act, 1963 (Section 4), it was argued that compliance on the next working day is permissible. The Tribunal, in the interest of justice, set aside the impugned order and remanded the matter back to the Commissioner (Appeals) for a decision on merits.

Issue 2: Interpretation of compliance date falling on holidays
The key contention revolved around the interpretation of the compliance date falling on holidays. The appellant's argument was based on the provisions of the General Clause Act, 1877 (Section 10) and Indian Limitation Act, 1963 (Section 4), which allow for compliance on the next working day if the last day falls on a holiday. In this case, the 60th day for filing the appeal fell on 1st June (Saturday) and 2nd June (Sunday), which were non-working days. The appeal was filed on 3rd June 2013, the subsequent working day, making it a valid filing within the prescribed limitation period. The Tribunal accepted this interpretation and deemed the appeal to have been filed on the 60th day, thus allowing the appeal to proceed on its merits.

Issue 3: Condonation of delay
The question of condonation of delay arose due to the appellant filing the appeal beyond the prescribed 60-day limitation period. The appellant's counsel argued that the delay was justified as it was only a one-day delay caused by the compliance date falling on non-working days. The Tribunal, considering the circumstances and the provisions of relevant acts, found merit in the argument and set aside the impugned order. The Tribunal directed the appellant to appear before the Commissioner (Appeals) within 8 weeks from the date of the order to seek an opportunity for a hearing. Additionally, the Tribunal noted that the appellant had already complied with the pre-deposit order, further supporting the decision to allow the appeal by way of remand for a decision on merits.

This detailed analysis of the judgment highlights the issues involved, the arguments presented, and the Tribunal's decision on each issue, providing a comprehensive understanding of the legal reasoning and interpretation applied in the case.

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