TaxTMI 
TaxTMI 
2019 (4) TMI 1592
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....e appellant had filed an Appeal before the Commissioner (Appeals), as it felt aggrieved by an Order dated 21 November, 2017 passed by the Joint Commissioner, CGST, Ujjain. The Order passed by the Commissioner (Appeals) mentions that the copy of the Order dated 21 November, 2017 was communicated to the Appellant on 3 December, 2017 but the Appeal to the Commissioner (Appeals) was filed under Section 35 (1) of the Central Excise Act, 1944 (hereinafter referred to as the Act) on 23/05/2018. 3. Section 35 (1) of the Act provides that any person aggrieved by any decision or order passed under the Act by an officer of lower rank than the Principal Commissioner of Central Excise, may appeal to the Commissioner, Central Excise (Appeals) within 60 ....
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.... reported in 2008 (221) ELT 163 (SC) to contend that the Commissioner (Appeals) could not have condoned the delay in filing the appeal beyond the extended period of 30 days, after the expiry of the initial period of 60 days 7. We have considered the submissions advanced by both the parties. 8. In order to appreciate the contentions, it will be appropriate to reproduce Section 35(1) of the Act which is as follows:- "35(1) Any person aggrieved 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 Commissioner of Central Excise (Appeals) [hereafter in this Chapter referred to as the Commissioner (Appeals)] within sixty days from the date of the comm....
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....roviso to Section 35 (1) makes the position very clear that if the appeal is not preferred within 60 days from the date of communication of the order, then the delay can be condoned if the Appeal is presented within a period of further 30 days only. Paragraph 8 of the judgment which deals with the issue is reproduced below:- "10. The Commissioner of Central Excise (Appeals) as also the Tribunal being creatures of Statute are vested with jurisdiction to condone the delay beyond the permissible period provided under the Statute. The period upto which the prayer for condonation can be accepted is statutorily provided. It was submitted that the logic of Section 5 of the Indian Limitation Act, 1963 (in short the 'Limitation Act') can be avail....