2017 (6) TMI 279

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....harma, Mr. Pravesh Bahuguna, Advocates for the petitioner Mr. H.M. Bhatia, Advocate for the respondent ORDER Hon'ble Sudhanshu Dhulia, J. ( Oral ) Petitioner has filed the present writ petition challenging the order dated 18.02.2016 passed of Commissioner (Appeals), Central Excise Appeals-1, Meerut, which had dismissed petitioner's appeal on the grounds of limitation. 2. The petitio....

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....the Commissioner (Appeals), Central Excise Appeals-I, Meerut, admittedly beyond the limitation period. It is an admitted fact that the period of filing an appeal is two months from the date of the order and there was a delay of 103 days. 3. For our purposes, Section 85 (3-A) of the Finance Act would be relevant, which reads as under:- "Section 85. Appeals to the Commissioner of Central....

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....rit petition itself was filed before this Court way back in the year 2016. 6. In this matter, counter affidavit has been filed by the respondent. Learned counsel for the petitioner states that he does not want to file rejoinder affidavit in the matter. 7. Heard the learned counsel for the parties. 8. The petitioner is a creature of a statute and is bound to provide security to Government ....