2021 (8) TMI 1160

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....hesh Bhardwaj, Authorized Representative for the Respondent ORDER The order of Commissioner (Appeals) bearing No.889-2019 dated 21.11.2019 vide which the appeal of the present appellant has been rejected for non-compliance of Section 35 F of Central Excise Act i.e. for not being filed in time has been assailed in the impugned appeal. 2. I have heard Shri Yash Dhadda, learned Counsel for t....

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....ted that pre-deposit was finally made by them on 29th June, 2019. Learned Counsel impressed upon that after the said payment the appeal would have been considered to have been filed on 4th June, 2019 itself i.e. within the permissible period of limitation. But the said fact has not been considered by learned Commissioner (Appeals). Learned Counsel has laid emphasis upon the decision in the case of....

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....r (Appeals) in the order under challenge. Appeal is, accordingly, prayed to be dismissed. 5. After hearing the parties, the rival contentions thereof, and after perusing the record of the impugned appeal, I observe and hold as follows:- Apparently and admittedly the appeal against Order-in-Original date4d 20th March, 2019 was filed on 4th June, 2019. Admittedly the aforesaid order was receiv....

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....m the date of the receipt of the order. The entire record of appeal is found silent about any single reason for the appeal to not to have been filed within said two months i.e. prior to 4th June, 2019. 6. I have no reason to differ with the case law relied upon by the appellant but the said decisions are not applicable to the above discussed facts and circumstances of the present case. Even if,....