TaxTMI 
TaxTMI 
2019 (2) TMI 1505
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....he condonable period provided under Section 128 of the said Act. 2. The Learned Advocate appearing for the appellant submitted that due to ignorance of the statutory provisions, the appellant did not make the pre-deposit as per the mandates of Section 129 E of the Act for filing of appeal before the Commissioner (Appeals). However, he submitted that for filing of appeal before the Tribunal, the requirements of Section 129 E have duly been complied with inasmuch as the appellant had deposited 10% of the disputed amount at the time of filing of appeal before the Tribunal. Thus, he submits that since the requirement of the statutory provisions regarding pre-deposit of the percentage of adjudged amount of demand has already been complied with,....
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....h authority is not vested with the power to condone delay in late filing of appeal before him. To support such submission, the Learned DR has relied upon the judgment of Hon'ble Supreme Court in the case of Singh Enterprises vs Commissioner of Central Excise, Jamshedpur 2008 (221) E.L.T. 163 (S.C.) 4. Heard both sides and perused the records. 5. Section 128 of the Act deals with the provisions of filing of appeal before the Commissioner (Appeals). As per the statutory mandate, the appeal has to be filed within 60 days from the date of the communication of decision or order to the aggrieved party. In the proviso clause appended to sub-section (1) of Section 128 of the Act, it has been stated that the Commissioner (Appeals) may, if he is sa....
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....usting the appellant remedy provided under the statute, the appellant had filed the writ petition before the Hon'ble Allahabad High Court and upon dismissal of the writ petition, the appeal was preferred before the office of the Commissioner (Appeals). The event of filing of writ petition within a reasonable time, disposal of the same by the Hon'ble Allahabad High Court and subsequent filing of appeal before the office of the Commissioner (Appeals) transpires that the appellant was diligently pursuing its statutory remedy for resolving the dispute. Thus, in my considered view the time consumed between filing of writ petition and subsequent disposal thereof by the Hon'ble Allahabad High Court vide order dated 14.07.2017 should be excluded fo....
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....ion for availing the appellate remedy, the appellant had filed appeal before the Commissioner (Appeals) within 60 days from the date of such communication by the original authority. The above undisputed facts transpire that the appellant was diligently perusing its remedy for resolving the dispute. On perusal of the correspondences exchanged between the appellant and the Central Excise Department, it would reveal that the appellant was not guilty of negligence or lapse or inaction for delaying the process in filing the appeal before the ld. Commissioner (Appeals) within the stipulated time limit prescribed in the statute. Thus, in my opinion, the case of the appellant should be governed under Section 14 of the Limitation Act, 1963. Therefor....