TMI Blog2012 (1) TMI 122X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eals) is dismissed the appeal as time-barred on the ground that the adjudication order was received by the applicant on 20-8-2010 and appeal was filed on 20-10-2010, which is beyond the period of 60 days as provided under Section 35 of Central Excise Act. The applicant relied upon the provisions of Section 9 of the General Clauses Act, 1897, to submit that as per the provisions of Section 35 of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. We find that the Commissioner (Appeals) in the impugned order held that the adjudication order dated 9-8-2010 is received by the appellant on 20-8-2010 and appeal has been filed on 20-10-2010. We find 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 pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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