TaxTMI 
TaxTMI 
2018 (4) TMI 765
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....pondents : Mr. Maneesh Sharma and Mr. Vinay Pandey, Advocate ORDER 1. The petitioner preferred an appeal under Section 35(1) of the Central Excise Act, 1944 against the order passed by Additional Commissioner, Customs and Central Excise. The Commissioner (Appeals), by order dated 13.11.2013, dismissed the appeal holding that the petitioner's appeal is barred by limitation and it has been hel....
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....nd also gone through the order impugned with utmost circumspection. 5. Section 35 of the Central Excise act reads as under :- "35. Appeals to [Commissioner (Appeal)]- (1) Any person aggrieved by any decision or order passed under this Act by any decision or order passed under this Act by a Central Excise Officer lower in rank than a [Commissioner of Central Excise] may appeal to the [Commission....
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....d appeal on 20.02.2013 it is beyond the period of 90 days and, therefore, it has rightly been dismissed by the appellate authority. 7. In the matter of Singh Enterprises v. Commissioner of Central Excise, Jamshedpur and others (2008) 3 SCC 70, their Lordships of the Supreme Court has considered the aforesaid question and clearly held that provision of Section 5 of the Limitation Act is not applic....
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....prevented by sufficient cause from presenting the appeal within the aforesaid period of 60 days, he can allow it to be presented within a further period of 30 days. In other words, this clearly shows that the appeal has to be filed within 60 days but in terms of the proviso further 30 days' time can be granted by the appellate authority to entertain the appeal. The proviso to sub-section (1) o....