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2018 (9) TMI 815 - AT - Central ExciseRectification of mistake - appeal was dismissed on the ground of delay - power of appellate authority to condone delay beyond 30 days after the expiry of statutory period of 60 days in filing the appeals. Held that:- The claim of the learned counsel that they were engaged in legal proceedings before Higher Authorities had an effect of not filing the appeal before the 1st Appellate authority in time seems to be on a very slippery wicket. The reasoning taken before the 1st Appellate Authority that they had approached the Supreme Court against the dismissal of the application under KVSS hence were under bonafide belief that having deposited an amount directed by the High Court, they were covered by the provisions of Section 14 of the Limitation Act 1963 is also a feeble ground for the simple reason that on receipt of order-in-original, they should have preferred an appeal before the 1st Appellate Authority as per the provisions of Section 35 of the Central Excise Act 1944 which mandates statutory period for filing an appeal with the 1st Appellate Authority within 60 days and further 30 days by seeking application for condoning the delay in filing the appeal before the 1st Appellate Authority, and the litigation entered by them is not directed against adjudication order. The principles laid down u/s 14 of Limitation Act, 1963 will apply - The appellant herein did not approach the appellate against an order u/s 35 of the Central Excise Act 1944, and there being no challenge against the order-in-original before appropriate forum in time, the first appellate authority was correct in dismissing the appeal as hit by limitation. There is no error apparent on the face of the record in the Final Order dated 19/07/2017 - ROM Application dismissed.
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