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2012 (1) TMI 122 - CESTAT MUMBAIWaiver of pre-deposit of duty, interest and penalty - Bar of limitation - Held that:- Section 9 of the General Clauses Act, provides that for commencement and limitation of time, it shall be sufficient for the purpose of excluding the first in a series of days or any other period of time, to use the word “from” and for the purpose of including the last in the series and days to use the “to”. The provisions of Section 35 of the Central Excise Act provides that appeal is to be filed within 60 days from the date of communication of the adjudication order. In view of the above provisions, we find that the limitation starts from 21-8-2010. Hence, the impugned order passed by the Commissioner (Appeals) dismissing the appeal as time-barred is not sustainable. Hence, set aside the impugned order and the matter is remanded to the Commissioner (Appeals) after waiving the pre-deposit of dues - Decided in favour of assessee.
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