2014 (9) TMI 65

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....endent (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 on 17/02/2014 in respect of an adjudicati....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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 short question for consideration is whether the a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ant 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 the present case, the appeal has been filed in t....