2015 (5) TMI 283

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Commissioner (AR) ORDER Per: Anil Choudhary: Heard both sides. 2. The appellant Benudhar Samal has preferred the present appeal against the Order-in-Appeal No. 817(ADJN-EXP.)/2013(JNCH)/EXP.198 dt. 29.8.2013. 3. From the perusal of the order, it is seen that the appeal have been dismissed on the ground of limitation. The Ld. Appellate Commissioner have observed that the appeal have ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d proper. In terms of the provisions of the General Clause Act, 1877 (Section 10) and Indian Limitation Act, 1963 (Section 4) provides that when the compliance date falls on holidays, and assessee can make compliance on the following working day. Under the facts and circumstances the compliance has been made on following working day by filing the appeal, which is deemed to be filed on the 60 th da....