2007 (10) TMI 239

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....an Dahiya, Advocate, for the Respondents . [Order per : M. M. Kumar, J.]. - This petition filed under Article 226 of the Constitution prays for quashing order dated 2.9.2003 (Annexure P.7) passed by the Commissioner Central Excise ( Appeals) Delhi III, Udyog Minar Vanijya Nikunj Udyog Vihar, Phase V, Gurgaon dismissing the appeal filed by the petitioner by opining that it was barred by time. A ....

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....cords maintained by the petitioner. The Chairman of the petitioner company made a statement explaining the difference in production figures and explained that the stock in process was also taken as finished goods in the balance sheets for window dressing required for banking and other purposes. However, the Adjudicating Authority vide order dated 5.9.2001 (28.8.2001 ?) has confirmed the demand of ....

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.... " I have considered the matter. In this case the Order-in-Original was received by the appellants on 20.12.2002 (which itself appears to be quite abnormal) and the appeal has been filed on 1-7-2003. Thus the appeal has been filed after the expiry of six months and eleven days from the date of receipt of the impugned order by the appellant. As per Section 35 of the Central Excise Act,1944, an appe....

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.... instant petition which was allowed vide our order dated 5.9.2007. While disposing of the Review Application vide our order dated 5.9.2007 we have considered the question as to whether Section 5 of the Limitation Act, 1963 (for brevity 'the 1963 Act') would apply to the provisions of Section 35 of the Act and have held that the provisions of Section 5 of the 1963 Act would apply to Section 35 of t....