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2014 (3) TMI 714 - HC - Central ExciseCondonation of delay for filing an appeal before Commissioner (Appeals) - Denial of rebate claim - Bar of limitation - though the petitioner has challenged the appellate Commissioner's order rejecting the appeal of the petitioner on the ground of delay, a separate prayer has also been made challenging the very order of adjudication passed by the Deputy Commissioner. - Held that:- we cannot view the limitation imposed under the statute leniently so as to bring through the backdoor the concept of sufficient cause flowing from section 5 of the Limitation Act. Even otherwise, the delay remains largely unexplained. The statute provided for a limitation of 60 days with a maximum possible extension of further 30 days. The statutory scheme thus recognizes that the right to appeal beyond the said period would be lost without any possibility of extension. Had there been some extraordinary circumstances preventing the petitioner from presenting the appeal within such time coupled with the gross injustice on account of termination of appellate remedy, we would have still considered the case of the petitioner for invoking the extra ordinary writ jurisdiction. In the present case, however, we find that the explanation for delay itself is insufficient. Counsel for the petitioner stated that the consultant was instructed to file appeals on behalf of both the entities and only due to oversight, he preferred one appeal. - Such general statement would not explain such inordinate delay. Particularly when the statute puts a lid on the number of days of delay that the Commissioner can condone beyond which the appeal simply cannot be entertained, it would not be possible to ignore such a long delay on mere explanation that under a bonafide impression that the consultant would have filed appeal or that the appeal of Gujarat Polyfilms would cover the case of the petitioner as well - Decided against assessee.
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