2009 (9) TMI 391

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.... Shri K.L. Gupta, Advocate, for the Respondent. [Order].- Shri K.N. Gupta, Senior Advocate with Shri Raj Kumar Mishra, Advocate for appellants in all three appeals. Shri K. L. Gupta, Advocate for respondents in all three appeals. Heard on the question of admission. These appeals are admitted on the following substantial question of law:- "Whether the Customs, Excise and Service T....

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....o condone the delay on the ground that the appeals were preferred after 90 days and, therefore, the delay could not have been condoned in view of Section 35 of the Central Excise Act. According to the appellants, the order dated 29-8-2002 was served on them on 5-9-2002. The limitation of filing the appeals is 60 days and delay in filing the appeals can be condoned for a period of 30 days. Thus, if....

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....y v. Collector of Customs Calcutta & Ors, 1983 (13) E.L.T. 1296 (S.C.) = AIR 1957 SC 648, the Post Office is the Agent of the Tribunal. Thus, in the present case, it should be presumed that the appeals were preferred before the Tribunal on 5-12-2002, i.e., on 90th day, which was the last day of the limitation. The Tribunal has committed the jurisdictional error in disposing the appeals as barred b....