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2019 (3) TMI 98 - AT - Central ExciseCondonation of delay in filing appeal - relevant dates of communication of order - whether the 3 days beyond 90 days are liable to be excluded to hold the appeal to be filed on the 90th day of the receipt of the order? - Held that:- Section 4 of the Limitation Act is relevant in this respect which speaks about the expiry of prescribed period when the Court is closed. As per this Section, the day when the Court is closed has to be excluded and the appeal is allowed to be instituted on the day when the Court re-opens. The section goes on to explain that if during any part of the normal working hours the Court remains closed on a particular day same has also to be excluded. There is no dispute on the fact that last days of filing the impugned appeal i.e. 23rd & 24th June, 2018 were the days when the office of adjudicating authority below was closed on account of the days being Saturday and Sunday. Those two days, in view of Section 4 of the Limitation Act has to be excluded. Further, Section 12 of Limitation Act clarifies that the day of receiving the order has to be excluded while computing the period of limitation. Thus, the third day also remains excluded - Resultantly, it is clear that the appeal in hand stands filed on 90th day from the date of receipt of the order. Commissioner (Appeals) has committed an error while holding the appeal which was otherwise filed on the day of expiry of the limitation to still be barred by time - matter is remanded back to the adjudicating authority for the adjudication on the merits thereof.
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