2022 (2) TMI 150

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.... Authorised Representative for the Respondent ORDER The present appeal has been filed to assail the Order-in-Appeal bearing No.1098/2020-21 dated 15.12.2020 vide which the appeal has been rejected for being not filed within the statutory period as provided under Section 35 of Central Excise Act, 1994. The facts relevant are as follows: 2. That the appellant had filed the refund claim unde....

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....spatched to be received by appellant on 7th May, 2018. Annexure B as attached with the appeal is impressed upon for the same. It is submitted that appeal was filed on 11th July, 2018. There has merely been a delay of two days which occurred due to personal exigency been met with the Counsel for the appellant which despite due diligence got beyond control of the ld. Counsel. Accordingly, the delay ....

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....ore him was filed on 13th July, 2018 but as is apparent from Annexure D on record that the appeal was filed on 11.07.2018 itself. These facts make it clear that a miniscule delay of two days over and above the 60 days has occurred in the present case while filing an appeal before Commissioner (Appeals). 7. As per Section 35 of Central Excise Act 1944, no doubt an appeal has to be filed before C....

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....s otherwise to be exercised liberally. There is a catena of decision specially as held by Hon'ble Apex Court in the case of Collector, Land Acquisition Anantnag & Another vs. Mst. Katji and Others reported in 1987 (28) ELT 185 SC in which it was held as follows:-  i) Ordinarily a litigant does not stand to benefit by lodging an appeal late. ii) Refusing to condone delay can ....