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2011 (1) TMI 18 - HC - Central ExciseLast day being holiday - Period of limitation for filing an appeal before Commissioner (Appeals) - The appellate authority by order dated 8.6.2007 came to hold that the appeal had been preferred on the 91st day, one day beyond the condonable period of limitation and, accordingly, rejected the application for condonation of delay which was filed along with the memorandum of appeal. – Held that: - it is clear as crystal that Section 4 of the Limitation Act, 1963 and Section 10 of the General Clauses Act, 1897 enable a person to do what he could not have done on a holiday on the next working day. If the last day for filing an appeal expires on a holiday when the Court is closed and the memorandum of appeal cannot be presented, it is obligatory on the part of the appellant to present the same day when the Court reopens. It is also evincible that where Section 4 of the Limitation Act is not applicable, Section 10 of the General Clauses Act comes into aid by extending period to the next day of reopening of the Court. The submission of learned counsel for the petitioner is that as limitation period of 60 days expired on 28th October, 2006 which was a Saturday, the petitioner was entitled to benefit of 28th and 29th October, 2006 being Saturday and Sunday and, thereafter, the further period of 30 days would commence and, therefore, the appeal was presented within the period of limitation. The said proposition, in our considered opinion, runs counter to the principles which are culled out from the authorities we have referred to hereinbefore. We are disposed to think that the Commissioner as well as the revisional authority has correctly computed the period of limitation and appositely opined that the memorandum of appeal was presented on the 91st day and hence, the Commissioner could not have condoned the delay even if sufficient grounds have been shown beyond 30 days, i.e., 90 days in toto.
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