2026 (3) TMI 1631 - HC - Central Excise

Covid-19 limitation directions extended the filing window, and a central excise appeal filed on 30 May 2022 was within time.

The statutory appeal under Section 35 of the Central Excise Act, 1944 carried a 60-day filing period with a further 30 days' condonable delay on ... Condonation of Delay - Limitation for appeal - sufficient cause - barred by limitation in view of the Supreme Court's Covid-19 limitation directions - statutory scheme under Section 35. Limitation for appeal - HELD THAT:- The Court held that paragraph 5(III) of the Supreme Court's order in Suo Motu Writ Petition [2022 (1) TMI 385 - SC ORDER] granted a limitation period of 90 days from 01.03.2022 and could not be read in a manner that created an artificial distinction between cases whose limitation expired during the excluded period and other cases governed by the same statutory scheme. It rejected the view that, in the absence of a separate application for condonation, the appellant could claim only the original 60-day period under Section 35. The Court further noted that the last two days preceding the filing were Saturday and Sunday, and therefore the appeal presented on 30.05.2022 could not be treated as beyond time. [Paras 12, 13, 14] The Tribunal's order dismissing the appeal as time-barred was set aside, and the appeal was restored for decision on merits. Final Conclusion: The appeal was allowed. The order treating the statutory appeal as barred by limitation was set aside, and the matter was restored to be decided on merits. Issues: Whether the appeal filed before the Tribunal was barred by limitation in view of the Supreme Court's Covid-19 limitation directions and the statutory scheme under Section 35 of the Central Excise Act, 1944.Analysis: The statutory appeal under Section 35 of the Central Excise Act, 1944 prescribed a period of 60 days, with a further condonable period of 30 days on sufficient cause. The Supreme Court's directions excluded the period from 15.03.2020 to 28.02.2022 for limitation purposes and provided that where limitation had expired during that period, a further 90 days from 01.03.2022 would be available. The appeal was filed on 30.05.2022, and the court held that the Tribunal had read the Supreme Court's directions too narrowly by denying the benefit of the 90-day period. It was further noted that 28.05.2022 was a Saturday and 29.05.2022 was a Sunday.Conclusion: The dismissal of the appeal as time-barred was unsustainable, and the appeal was within limitation.