2014 (9) TMI 65

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....: Shri N. N .Prabhu Desai, Superintendent (AR) JUDGEMENT The appeal and stay petition are directed against Order-in-Appeal No: AV(42)52/2014 dated 03/03/2014 passed by the Commissioner of Central Excise & Customs (Appeals), Aurangabad. 2. Vide the impugned order, the lower appellate authority has dismissed the appeal of the appellant as time-barred on the ground that the appeal was filed ....

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....04 have not been applied properly. 4. The learned Superintendent (AR) appearing for the Revenue, on the other hand, reiterates the findings of the lower appellate authority. 5. I have carefully considered the submissions. As the issue lies in a narrow compass, I take up the appeal itself with the consent of Revenue after waiving the requirement of pre-deposit of the dues adjudged. 6. The ....

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....ot be said to be unsatisfactory. Since the appellant received order on 18/11/2013, the period of two months for filing the appeal expired on 18/01/2014 and the condonable grace period expired on 18/02/2014. In the present case, the appeal has been filed on 17/02/2014. The General Clauses Act defines a month as a British Calendar month and it is not defined in terms of number of days. Therefore, in....