Appeal allowed, order set aside for late filing, case remitted for prompt decision.

The appeal was allowed, and the order dismissing the appeal for being filed beyond the statutory time period was set aside. The matter was remitted to the Commissioner (Appeals) for a decision on the merits, with a directive to handle the case promptly due to its age.

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Issues:
The appeal was dismissed for being filed beyond the statutory time period under section 85 of the Finance Act, 1994.

Issue 1: Statutory Time Limit for Filing Appeal
- Sub-section (1) of Section 85 allows any person aggrieved by a decision or order to appeal to the Commissioner of Central Excise (Appeals).
- Sub-section (3A) of section 85 requires the appeal to be presented within two months from the date of the order, with a provision for extension by one month if sufficient cause is shown.
- The Commissioner (Appeals) dismissed the appeal as it was filed beyond the extended period of one month after the initial two-month period.
- The appellant argued that the order was received on December 21, 2018, and the appeal filed on February 11, 2019, within the two-month period.
- The Assistant Commissioner confirmed in a communication that the order was received by the appellant on December 21, 2018, supporting the appellant's claim.
- The dismissal of the appeal solely based on exceeding the statutory period was set aside, and the matter was remitted to the Commissioner (Appeals) for a decision on merits.

Outcome:
The appeal was allowed, and the order dismissing the appeal for being filed beyond the statutory time period was set aside. The matter was remitted to the Commissioner (Appeals) for a decision on the merits, with a directive to handle the case promptly due to its age.

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