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2018 (10) TMI 40 - AT - CustomsCondonation of delay of 15 days in filing appeal - Appeals to Commissioner (Appeals) u/s 35 of Central Excise Act - Held that:- Appeals to Commissioner (Appeals) can be filed under Section 35 of Central Excise Act that too within 60 days from the date of communication of the decision/Order to the appellant. The provision gives a discretion to Commissioner (Appeals) for allowing the Appeal to be presented within a further period of 30 days provided a sufficient cause for not presenting the Appeal within the aforesaid period of 60 days is shown. In the present case, the Order-in-Original was announced on 11.03.2014. The Appeal was filed on 23.12.2015. It becomes clear that Appeal before Commissioner (Appeals) was filed after the delay of one year nine months - there is no infirmity in the Order of Commissioner(Appeals) irrespective of the appellant’s pleading that he received the impugned order on 17.12.2015. Otherwise also, the appellant was apparently appearing in person before the original Adjudicating Authority. Plea of no knowledge is irrelevant specially when there is evidence on record that the Order-in-Original was sent to the appellant through registered post. The Commissioner (Appeals) has committed no error while dismissing the Appeal on the sole ground of limitation - Appeal dismissed.
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