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2016 (7) TMI 496 - HC - Central ExciseDelay in filing an appeal before Commissioner (Appeals) - Determination of period of limitation - Held that:- the petitioner had challenged the order-in-original dated 29.08.2013 which came to be corrected and amended by virtue of corrigendum issued by the competent authority on 29.11.2013. It was only then that the period of limitation would start to run against the petitioner. The conclusion of the Commissioner that the petitioner's appeal was beyond such total period of 90 days is not borne out from the record. Counting from the date of corrigendum 29.11.2013, the petitioner's appeal which was filed on 17.02.2014 was well within the period of 180 days and, in other words, beyond the statutory period of 60 days for filing appeal. Petitioner's appeal was belated barely about 19 days. The explanation rendered by the petitioner was perfectly valid and delay ought to have been condoned. In the result, the petition is allowed. Impugned order dated 18.11.2015 passed by the Tribunal as well as dated 20.06.2014 passed by the Commissioner are set aside. The petitioner's appeal is restored to the Commissioner (Appeals) after condoning delay. - Decided in favor of petitioner.
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