2015 (3) TMI 172

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....mar Per P.K. Das 1. These appeals are arising out of a common order and therefore all are taken up for disposal. 2. After hearing the stay petition at length, we find that the appeals may be decided at the stage of stay petition hearing. Accordingly, after disposing the stay applications, the appeals are taken up for hearing. 3. After hearing both sides, we find that the appeal was dismissed b....

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....al's decision in the case of S.K. Sharma Vs CCE Nagpur - 2011 (21) STR 51 (Tri.-Mumbai) and in the case of Aarti Technopacks Vs CCE Hyderabad  2008 (225) ELT 501 (Tri.-Bang.). 5. For proper appreciation of the case, we reproduce relevant portion of Section 9 of General Clauses Act, 1897 :- "9. Commencement and termination of time  (1) In any Central Act or Regulation made after the....

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....rt shall be deemed to be closed on any day within the meaning of this section if during any part of its normal working hours it remains closed on that day. 6. There is no dispute on the fact that the last date of filing of appeal was 15.11.2013, a holiday due to "Muharram" as per Press Note dt. 12.11.2013 issued by the Secretary [CGEWCC, Chennai]-Deputy Commissioner (CCA). 7. On a plain reading ....