2011 (8) TMI 1164

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....iran M. Sawale, Advocate, For the Respondent: Shri V.K. Agarwal, Authorised Representative (SDR), Order Per: S.S. Kang Heard both sides. 2. The applicant filed this application for condoning the delay of 109 days in filing the appeal on the ground that the Consultant who was dealing with the matter met with a road accident.  The applicant also produced medical certificate in su....

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....sp; As per the acknowledgment as reproduced in the order-in-appeal, the adjudication order was received by the appellant on 13.3.2008 and the appeal was filed on 13.6.2009.  As per the provisions of Section 35 of the Central Excise Act, the appeal has to be filed within a period of 60 days from the date of receipt of the adjudication order and the Commissioner (Appeals) can condone the delay ....