2026 (3) TMI 1631

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....of Customs, Excise and Service Tax Appellate Tribunal (for short "CESTAT") dated 29.09.2025 in Excise Appeal No. 50976 of 2025. 3. Before the Tribunal, the appellant had challenged the order dated 28.12.2022 passed by the Commissioner, Central Goods and Service Tax (Appeals), Dehradun whereby appeal against the order dated 08.02.2022 passed by the Additional Commissioner was dismissed. The appeal has been dismissed on the ground that it was filed beyond time stipulated under Section 35 of the Central Excise Act. 4. Section 35 of the Central Excise Act is as follows: "35. Appeals to Commissioner (Appeals).- (1) Any person aggrieved by any decision or order passed under this Act by a Central Excise Officer, lower in ra....

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....he purposes of limitation as may be prescribed under any general or special laws in respect of all judicial or quasi-judicial proceedings. II. .... III. In cases where the limitation would have expired during the period between 15.03.2020 till 28.02.2022. notwithstanding the actual balance period of limitation remaining, all persons shall have a limitation period of 90 days from 01.03.2022. In the event the actual balance period of limitation remaining, with effect from 01.03.2022 is greater than 90 days, that longer period shall apply." 6. The Tribunal has held that under Section 35 of the Act, the prescribed limitation is 60 days which expired on 29.04.2022 as the limitation started running from 01.03.2022. ....

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.... 11. He submits that in the case of the appellant, the limitation of 60 days did not expire during the said period and, therefore, as per sub-paragraph No. 3 of paragraph no. 5 the appellant is not entitled to benefit of paragraph no. 5(3). 12. The direction given by the Hon'ble Supreme Court in the said paragraph clearly states that the limitation would be 90 days from 01.03.2022. Although it speaks of the cases where limitation had expired between 15.03.2020 and 28.02.2022 but if the submission is accepted then in such cases irrespective of the limitation prescribed under the Statute the same would get extended for 90 days from 01.03.2022 whereas in other cases where limitation did not expire during the said period, the limitation woul....