2014 (1) TMI 1386

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....ee to condone the delay, the writ petitioner has filed this writ petition. 2. The Excise Commissioner, Central Excise, Ranchi passed the Order-in-Original No. 83-84/MP/Commr/2004-05 dated 28.10.2004. The said order was received by the writ petitioner on 8.11.2004. As per section 35B(3) of Central Excise Act, the appeal ought to have been filed within a period of three months from the date of receipt of copy of the order, that means, the appeal ought to have been filed on or before 08.02.2005, but the appeal was filed on 27.07.2005 with the delay of 170 days. The writ petitioner / assessee filed an application under section 35B(3) of Central Excise Act before the learned Tribunal to condone the delay of 170 days. The writ petitioner contend....

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....nder Article 226 of the Constitution of India to condone the delay in filing the appeal, may not interfere with the discretion so exercised. 6. Section 35B(3) of Central Excise Act provides that every appeal under this section shall be filed within three months from the date on which the order sought to be appealed against, is communicated to the Commissioner of Central Excise or as the case may be, the other party preferring the appeal. Section 35B enables the Appellate Tribunal to condone the delay on sufficient grounds being shown.Section 35 of Central Excise Act reads as under:    '35. Appeals to [Commissioner (Appeals)]- (1) Any person aggrieved by any decision or order passed under this Act by a Central Excise Officer lowe....