2018 (10) TMI 1477

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....ent for the Respondent: Mr. Sanjay Jain, DR ORDER PER: RACHNA GUPTA Present is an Appeal against the Order of Commissioner(Appeals) dated 06.02.2015 vide which the Commissioner(Appeals) has dismissed the Appeal in limini on the ground of limitation. Appeal being filed beyond a period of 90 days. 2. The adjudication in this case initiated vide the Show Cause Notice No. 5920-22 dated 23.....

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....a period of 7 days of the date of Order. The absence of respondent is also impressed upon as the reason for no merits in the Appeal. The Appeal is accordingly prayed to be dismissed. 4. After hearing we have perused the record. The Order under challenge recites that the Show Cause Notice was issued on 24.02.2006 for the period w.e.f. April 2001 to March 2004. The Order-in-Original was announced....

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....hought strategy to overcome the issue of limitation. Otherwise also, as per Section 37C, it being a statutory provision, the Commissioner(Appeals) has no authority to go beyond the provision. The word "shall" used therein makes a mandate for Commissioner(Appeal) to not condone the delay of even one day beyond the period of 60 days + 30 days. His discretion being available for the said 30 days only....

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....the decision or order. However, if the Commissioner is satisfied that the appellant was 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 b....