TaxTMI 
TaxTMI 
2019 (5) TMI 1144
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....als before him by one day. Thus, the short issue involved for determination in the present appeals is: whether the learned Commissioner (Appeals) should have condoned the delay of 1 day when the appeals were filed beyond the statutory limit of 60 days and condonable period of 30 days. 3. The learned Advocate or the Appellant vehemently argued that there is a delay of 31 days (including condonable limit of 30 days) in addition to the statutory limit of 60 days; thus the delay of one day beyond the condonable period of 30 days ought to have been condoned by the learned Commissioner (Appeals) as the said delay was unintentional and bonafide. It is her intention that the concerned person Shri Mayadhar Mantri, who looks after the excise work....
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....date of receipt of the OIO to be excluded in computing the statutory time period of 60 days, and not the last date of filing appeal. Further, he submitted that this principle has been laid down by Hon'ble Delhi High Court in the case of Uttam Sucrotech International (P) Ltd Vs UoI - 2011 (264) ELT 502 (Del). It is his contention that the jurisdictional High Court in Raj Chemicals Vs UoI - 2013 (287) ELT 145 (Bom.), following the principles laid by Hon'ble Supreme Court held that the Commissioner (Appeals) cannot condone the delay beyond the condonable period of 30 days in addition to the statutory limit of 60 days. Since the judgment delivered by the Tribunal in Yapp India Automotive Systems Pvt. Ltd's case and Garg Industries' case is cont....
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....60 days prescribed under the Central Excise Act, 1944. The issue is now no more res-integra and covered by the decision of Hon'ble Supreme Court in Singh Enterprises' case (supra). Also, dealing in detail while disposing the petition filed under Article 226 of Constitution of India Hon'ble Bombay High Court in Raj Chemicals' case (supra), observed as follows:- 5. The Central Excise Act, 1944 is a special Act governing the levy, collection and recovery of Central Excise duty on goods manufactured or produced in India. In sub-section (1) of Section 35, the Legislature has mandated that an appeal before the Commissioner (Appeals) has to be filed within sixty days from the date of the communication of the order. Under the proviso, the Commis....