2023 (10) TMI 790

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Since the petitioner has not impleaded the Commissioner (Appeals-II) as a respondent, Court is inclined to suo motu implead the Commissioner (Appeals-II), Office of the Commissioner of GST & Central Excise (Appeals-II) as a second respondent. 3. Operative portion of the impugned order reads as under:- "5. I have gone through the appeal papers, available records in this case and position of the law in the matter. The dates on which the impugned order was received and the dates on which appeal is to be filed, are stated below: Appeal No. & Date OIO No. & Date Date of Receipt as per the appellant Date by which appeal is to be filed Date by which the appeal is to be filed with condonation 123/2022/CTA-II/CS dt 03.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....al Excise], may appeal to the [Commissioner of Central Excise (Appeals)] [hereafter in this Chapter referred to as the [Commissioner (Appeals)] [within sixty days] from the date of the communication to him of such decision or order: Provided that the 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. ........... 6.3 I find that the appellant has not adduced any 'sufficient' cause which 'prevented' their filing of appeal. Late handing over of papers to advocate cannot be a reason which could 'prevent' filing of appeal i....