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 sufficient cause. The Supreme Court's Covid-19 limitation directions excluded the period from 15.03.2020 to 28.02.2022 and allowed an additional 90 days from 01.03.2022 where limitation had expired during that period. Applying those directions, the HC held that the Tribunal had construed the extension too narrowly and that an appeal filed on 30.05.2022 was within limitation, especially as 28.05.2022 fell on a Saturday and 29.05.2022 on a Sunday. The dismissal as time-barred was unsustainable.

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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.

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