2019 (11) TMI 1332

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....18 passed by this Tribunal. Revenue has stated that at the time of filing appeal, the respondent (appellant herein) has only filed the stay application and not the application for condonation of delay. On going through the case records and the order dated 19.09.2018 passed by the Tribunal, we find that such order was not passed based on any application filed by the appellant. Since, upon appreciation of the facts on record, the Tribunal has held that there is no delay in filing the appeal before the Tribunal, we do not find any justifiable reason to entertain the prayer made by Revenue in the present miscellaneous application. Accordingly, the miscellaneous application (ROM) filed by Revenue is dismissed. 3. The issue involved in this ap....

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....nd the period of three months cannot be entertained by the appellate authority. The relevant paragraphs in the said judgment are extracted herein below: "6. At this juncture, it is relevant to take note of Section 35 of the Act which reads as follows : "35. Appeals to Commissioner (Appeals). - (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 communication to him of such decision or order : Provided that the Commissioner (Appeals) may, if he is sa....