2024 (3) TMI 353

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....epresentative for the Respondent ORDER PER : R. MURALIDHAR : The Appellant has sought an adjournment. The Ld. Authorized Representative for the Revenue takes me through the Appeal papers and submits that the Commissioner (Appeals) has dismissed the Appeal filed by the Appellant on the ground that they have filed the Appeal with a delay of about 5 months. He has held that the Appellant was....

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.... Since the appeal has been filed on 15.06.2018 i.e. after lapse of more that 5 months from the date of issuance of the impugned Order-in-Original, I conclude that the instant appeal has been filed even after lapse of extended time limit of one month and so the same is barred by limitation by virtue of section 85(3A) of the said Act. I also observe the issue of condonation of delay has been settled....

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....; Appeal to Commissioner (Appeals) - Limitation - Appeal to be filed within 60 days from date of communication of order - Commissioner (Appeals) empowered to condone delay of further period of 30 days only. Section 5 of Limitation Act, 1963 not applicable - Section 35 of Central Excise Act, 1944. The proviso to sub-section (1) of Section 35 of ibid makes the position crystal clear that the appella....