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of <h1>Appeal deemed timely filed under Central Excise Act, 1944 rules, setting aside previous dismissal.</h1> <h3>Sew Eurodrive India Pvt Ltd Versus C.C.E. & S.T. -Vadodara-ii</h3> Sew Eurodrive India Pvt Ltd Versus C.C.E. & S.T. -Vadodara-ii - TMI Issues involved: Appeal dismissed as time-barred by Commissioner (Appeals) due to delay in filing beyond condonable period of 30 days.Summary:Issue 1: Dismissal of appeal as time-barredThe Commissioner (Appeals) dismissed the appeal as time-barred, stating it was filed 92 days after the communication date of the Order-in-Original, beyond the condonable period of 30 days as per Section 35(1) of the Central Excise Act, 1944.Details: The appellant argued that the appeal was filed within the stipulated time period of 30 days after 60 days, considering the communication date of the order and the General Clauses Act. It was contended that the appeal was filed within 90 days, accounting for the exclusion of the first day and the provision for the next working day in case of weekends.Issue 2: Interpretation of General Clauses ActThe Tribunal examined the provisions of the General Clauses Act, 1897, specifically Sections 9 and 10, regarding the commencement and computation of time for filing the appeal.Details: The Tribunal noted that as per the General Clauses Act, the first day is excluded while computing a period, and if the last day falls on a day when the office is closed, the next working day is considered the last day. Applying these provisions, it was found that the appeal was validly filed within the stipulated 90 days, considering the exclusion of the communication date and the provision for the next working day after a weekend.Issue 3: Relevance of Supreme Court judgmentsThe Tribunal addressed the relevance of Supreme Court judgments cited by the Commissioner (Appeals) in the context of the timely filing of the appeal within the prescribed period.Details: The Tribunal found that since the appeal was filed within the stipulated time period of 90 days, the judgments cited were not relevant to the present case. The Tribunal emphasized that the appeal was filed within the required timeframe, making the cited judgments inapplicable.Conclusion:The impugned order was set aside, and the appeal was allowed to be remanded to the Commissioner (Appeals) for a decision on the merit within two months from the date of the order.
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