2021 (8) TMI 1118

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.... Shri Harshvardhan, Authorized Representative - for the Respondent ORDER This appeal seeks the quashing of the order dated December 16, 2015 passed by the Commissioner (Appeals) by which the appeal that was filed to assail the order dated February 19, 2015 passed by the Assistant Commissioner has been dismissed for the reason that it was filed beyond the statutory period contemplated under ....

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....d and the appeal would be decided on merits, even if the appellant did not appear. On July 15, 2021, the matter was adjourned to August 25, 2021 as it could not be taken up. Today, when the matter has been called out, the appellant has not appeared to press the appeal. The appeal is, accordingly, being decided on merits. 3. A perusal of the appellate order indicates that against the order dated....

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....ne month after the expiry of the statutory period of two months, provided of course, the Commissioner is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the period of two months. 5. In the present case, admittedly the order of the adjudicating authority was received by the appellant on March 15, 2015 but the appeal was presented before the Commis....

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....e Commissioner (Appeals) may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of sixty days, allow it to be presented within a further period of thirty days. 7. The provisions of section 35 of the Central Excise Act, 1944 are pari materia with section 85(3A) of the Finance Act. The Supreme Court in Singh Enterprises,....