2023 (10) TMI 108

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....nded that the condonable period is only 30 days and beyond that no condonation can be granted, as per Section 35(1) of Central Excise Act, 1944. 2. Shri M G Yagnik, Learned Counsel appearing on behalf of the appellant submits that there is no dispute that the condonable period is 30 days only and beyond that Commissioner (Appeals) has no power to condone the delay. However, in this case the appeal was filed within the stipulated time period of 30 days after 60 days. 2.1 He submits that the admitted date of communication of the order is 23.06.2014 and appeal was supposed to be filed within 90 days. The 90 days is over on 21st September 2014, the 20th and 21st of September 2014 being Saturday and Sunday, the last date falls on 22.09.2014 on....

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....f days or any other period of time, to use the word "from", and, for the purpose of including the last in a series of days or any other period of time, to use the word "to". (2) This section applies also to all 2 [Central Acts] made after the third day of January, 1868, and to all Regulations made on or after the fourteenth day of January, 1887. 10. Computation of time.- (1) Where, by any 1 [Central Act] or Regulation made after the commencement of this Act, any act or proceeding is directed or allowed to be done or taken in any Court or office on a certain day or within a prescribed period, then, if the Court or office is closed on that day or the last day of the prescribed period, the act or proceeding shall be considered as done....