2017 (9) TMI 1670

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....DER This appeal is directed against the impugned order dated 24-11-2016 passed by the Commissioner (Appeals), Customs, Central Excise & Service Tax, Bhopal, in dismissing the appeal of the appellant on the ground that the same was filed beyond the period of limitation prescribed under Section 35 of the Central Excise Act, 1944. 2. The Ld. Advocate appearing for the appellant submits that ap....

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.... Ltd. v. Union of India - 2015 (316) E.L.T. 578 (P & H). 3. On the other hand, the Ld. DR appearing for the respondent reiterates the findings recorded in the impugned order. 4. Heard both the sides and perused the case records. 5. I find that the appeal against the adjudication order dated 31-3-2004 was filed within the stipulated time frame before the office of the Commissioner....

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....ame to the office of the Commissioner (Appeals). In other words, such period should be excluded for the purpose of computation of the limitation period provided under Section 35A ibid. I find that in identical situation, the Hon'ble Punjab & Haryana High Court in the case of Sonia Overseas Pvt. Ltd. (supra) has allowed the prayer made by the petitioner, holding that Section 14 ibid is applicable f....