TaxTMI 
TaxTMI 
2015 (9) TMI 1543
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....ri R. Santhanam, the ld. Advocate appearing for the appellant submitted that there is no delay in filing the appeal before the Commissioner (Appeals) in terms of Section 35 of the Central Excise Act, 1944. To justify his stand, the ld. Advocate has furnished a date chart, indicating the sequence of events taken place between issuance of the adjudication order and filing of appeal before the Commissioner (Appeals), which are extracted herein below:- 09.09.2010 Adjudication order issued by the Assistant Commissioner of Central Excise (received by the appellant on 28.09.2010 from the Range Superintendent) 01.10.2010 Appellant filed letter before the Assistant Commissioner of Central Excise for rectification of mistake in the Adjudication o....
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.... of Central Excise, Jamshedpur, [2008 (221) ELT 163 (S.C.)] to state that the Commissioner (Appeals) is empowered to condone delay only up to 30 days after the expiry of 60 days and not beyond such period for entertaining the appeal. 5. I have heard the ld. counsel for both sides and perused the records. 6. I find from the letter dated 01.10.2010 that upon receipt of the Adjudication order dated 09.09.2010, the appellant had informed the jurisdictional Assistant Commissioner of Central Excise that adjustment of refund claim towards the alleged outstanding demand relating to previous period, is not proper in the absence of any statutory provisions to that effect and as such, the assessee is entitled for refund along with interest. In the s....
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....der Section 14 of the Limitation Act, 1963. Therefore, the time exhausted in perusing the matter with the adjudicating authority should be excluded for the purpose of computation of the limitation period provided in the statute for filing the appeal before the ld. Commissioner (Appeals). In this case, since the appeal was filed by the appellant before the ld. Commissioner (Appeals) on 03.01.2011, upon receipt of the communication from the adjudicating authority on 28.12.2010, filing of the appeal is not barred by limitation of time. 8. The case of the appellant squarely covered by the judgement of the Hon'ble Supreme Court in the case of M.P. Steel Corporation Vs. CCE (supra). The judgement of the Hon'ble Supreme Court in the case ....