https://www.taxtmi.com/caselaws?id=443885 The period of limitation for filing the appeal before the Commissioner (Appeals) was computed from the admitted date of communication of the order-in-original, excluding the first day under Section 9 of the General Clauses Act, 1897. Because the 90th day fell on a Sunday, Section 10 applied and filing on the next working day was treated as timely. On that calculation, the appeal filed on 22.09.2014 was within the prescribed period, so the dismissal as time-barred was unsustainable and the question of delay beyond the condonable period did not arise. en-us Tue, 29 Aug 2023 00:00:00 +0530 Thu, 05 Oct 2023 08:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443885 The period of limitation for filing the appeal before the Commissioner (Appeals) was computed from the admitted date of communication of the order-in-original, excluding the first day under Section 9 of the General Clauses Act, 1897. Because the 90th day fell on a Sunday, Section 10 applied and filing on the next working day was treated as timely. On that calculation, the appeal filed on 22.09.2014 was within the prescribed period, so the dismissal as time-barred was unsustainable and the question of delay beyond the condonable period did not arise. Case-Laws Central Excise Tue, 29 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443885