2012 (6) TMI 99

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..... Per Shri S.K.Gaule Heard both sides. 2. The Applicant/Appellant filed this Appeal against the Order-in-Appeal No.55/BOL/10 dated 25.03.2010 passed by Commissioner (Appeal-IV), Central Excise, Kolkata, whereby the learned Commissioner (Appeals) has dismissed their appeal for filing the same beyond the period of sixty days. 3. The contention of the learned Advocate appearing for the Ap....

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.....09.2008, the delay would be one day. The contention is that the delay of one day is condonable as per Section 35 of the Central Excise Act, 1944, whereby the Commissioner (Appeals) has a power to condone the delay of thirty days beyond sixty days and the contention is that the delay is caused due to the time-limit of three months and the address mentioned in the preamble to the impugned Order-in-....