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2015 (3) TMI 172 - CESTAT CHENNAICondonation of delay - Last day of filing appeal was public holiday - Held that:- expiry of prescribed period for filing appeal on a day, when the court is closed, the next working day would be treated as the last date of the limitation. In the present case, the appeal should have been filed before Commissioner (Appeals) on 15.11.2013 which was a holiday and the appellant on the next working day i.e. on 18.11.2013 filed the appeal. In our considered view, the appellant filed the appeal before Commissioner (Appeals) within the condonable period of extended period of limitation under Section 35 (1) of the Central Excise Act, 1944. Hence the Commissioner (Appeals) is empowered to condone the period of limitation with his discretionary powers. Accordingly, we set aside the impugned order and the matter is remanded back to the Commissioner (Appeals) to decide application of the condonation of delay in filing the appeals on merit in accordance with law - Delay condoned.
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